Item to Classify	Standard		Actual		Type of Variance
Sales volume	42,700	uni	ts	44,	600	uni
ts	F
Sa
les price	$3.70	per unit	$3.67	per unit
Materials cost	$3.70	per pound	$3.60	per pound
Materials usage	90,700	pounds	91,700	pounds
Labor cost	$10.30	per hour	$10.70	per hour
Labor usage	62,500	hours	61,700	hours
Fixed cost spending	$495,320		$459,380
Fixed cost per unit (volume)	$11.60	per unit	$10.30	per unit

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).)