Indicate whether each of the following variances is favorable or unfavorable. Item to classify Standard Actual Type of variance Labor usage 61,000hrs 61,800 hours Fixed cost spending $400,000 $390,000 Fixed cost per unit (volume) $3.20 per unit $3.16 per unit Sales Volume 40,000 units 42,000 units Sales price $3.60 per unit $3.63 per unit Material cost $2.90 per pound $3.00 per pound Materials usage 91,000 pounds 90,000 pounds