Required 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 $ $ $ $ Item to Classify Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) 41,000 units 3.70 per unit 3.90 per pound 92,000 pounds 11.00 per hour 62,000 hours 410,000 3.30 per unit Actual 43,000 units 3.73 per unit 4.00 per pound 91,000 pounds 10.60 per hour 62,800 hours 400,000 3.26 per unit $ $ $ $ $ $