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 (1.o., zero variance).) Item to Classy Sales volume Sales price Materials cost Materials usage Labor cool Labor Fixed cost spending Fixed cost per unit (volume) Standard 40.100 units 5 3.61 per unit $ 3.00 per pound 91,100 pounds $ 10.10 per hour 51.100 hours 5 401.000 $ 1000 per unit Actual Type of Variance 42,100 units [F $ 3.64 por unit 5 3.10 per pound 90,100 pounds $ 9.70 per hour 61.500 hours $ 378.900 5 9.00 per unit