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 (.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 40,500 units 3.65 per unit 3.40 per pound 91,500 pounds 10.50 per hour 61,500 hours 405,000 3.25 per unit Actual 42,500 units 3.68 per unit 3.50 per pound 90,500 pounds 10.10 per hour 62,300 hours 395,000 3.21 per unit $ $ $