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).) Item to Classify Standard Sales volume 42,600 units Actual 40,600 units Type of Variance U Sales price $ 3.69 per unit $ 3.66 per unit Materials cost $ 3.60 per pound $ 3.50 per pound Materials usage 90,600 pounds 91,600 pounds Labor cost $ 10.20 per hour $ 10.60 per hour Labor usage 62,400 hours 61,600 hours Fixed cost spending $ 396,000 $ 406,000 Fixed cost per unit (volume) $ 3.22 per unit $ 3.26 per unit