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 40,400 units 42,400 units F Sales price $ 3.64 per unit $ 3.67 per unit Materials cost $ 3.30 per pound $ 3.40 per pound Materials usage 91,400 pounds 90,400 pounds Labor cost $ 10.40 per hour $ 10.00 per hour Labor usage Fixed cost spending Fixed cost per unit (volume) 61,400 hours 62,200 hours $ 416,120 $ 402,800 10.30 per unit $ 9.50 per unit