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 41,000 units 43,000 units Sales price $ 3.70 per unit $ 3.73 per unit Materials cost $ 3.90 per pound $ 4.00 per pound Materials usage 92,000 pounds 91,000 pounds Labor cost $ 11.00 per hour $ 10.60 per hour Labor usage 62,000 hours 62,800 hours Fixed cost spending $ 446,900 $ 408,500 Fixed cost per unit (volume) $ 10.90 per unit $ 9.50 per unit