Indicate whether each of the following variances is favorable (F) or unfavorable (U). The first one has been done as an example. (Select "None" if there is no effect (i.e., zero variance).)
STANDARD ACTUAL TYPE OF VARIANCE (F) (U) or (None)

Sales volume 40,700 42,700 _______________
Sales price $3.67 per unit $3.70 per unit ______________
Material cost $3.60 per pound $3.70 per pound ______________
Material usage 91,700 pounds 90,700 pounds ______________
Labor cost $10.70 per hour $10.30 per hour _____________
Labor usage 61,700 hours 62,500 hours _____________
Fixed cost spending $407,000 $397,000 _____________
Fixed cost-per unit(volume) 3.27 per unit 3.23 per unit _____________