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 (l.e., zero varlance).) Item to Classify Standard Actual Type of Variance Sales volume 42,400 units 44,300 units F Sales price $ 3.67 per unit $ 3.64 per unit Materials cost $ 3.40 per pound $ 3.30 per pound Materials usage 90,400 pounds 91,400 pounds Labor cost $ 10.00 per hour $ 10.40 per hour Labor usage 62,200 hours 61,400 hours Fixed cost spending $ 479,120 $ 465,150 Fixed cost per unit (volume) $ 11.30 per unit $ 10.50 per unit