need help i am stuck

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).) Type of Variance F Item to Classify Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) Standard Actual 42,200 units 44,100 units $ 3.65 per unit 3.62 per unit 3.20 per pound $ 3.10 per pound 90,200 pounds 91,200 pounds $ 9.80 per hour $ 10.20 per hour 62,000 hours 61,200 hours $ 468,420 $ 445,410 $ 11.10 per unit 10.10 per unit