Indicate whether each of the following variances is favorable or unfavorable.

Review View AaBbCcDdEe AaBbCcDdEe AaBbCcDc AaBbCo 1-1 Noral No Spacing No Spacing Heading 1 Headin Required Indicate whether each of the following variances is favorable or unfavorable. (The first one has been done as an example.) tem To Classify Standard Actual Type of Variance Labor cost 10.00 pr.br $9.60 per br Favorable Labor usage 61,000 hrs 61,800 hrs Fixed cost spending $400,000 $390,000 Fixed cost per unit (vol $3.20 pr unit $3.16 per unit Sales Vol 40,000 units 42,000 units Sales price $3.60 per unit $3.63 per unit Material cost $2.90 per lb $3.00 per lb Material usage 91,000 lb 90,000 lbs