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 Actual Type of Variance Sales volume 40,100 units 42,100 units F Sales price $ 3.61 per unit $ 3.64 per unit Materials cost $ 3.00 per pound $ 3.10 per pound Materials usage 91,100 pounds 90,100 pounds Labor cost 1A $ 10.10 per hour $ 9.70 per hour Labor usage 61,100 hours 61,900 hours Fixed cost spending $ 401,000 $ 378,900 Fixed cost per unit (volume) $ 10.00 per unit $ 9.00 per unit