Required Indicate whether each of the following variances is favorable (F) or unfavorable (U). The first one has been done as an example. (Se "None" if there is no effect (i.e., zero variance).) Item to Classify Standard Actual Type of Variance Sales volume 40,300 units 42,300 units F Sales price $ 3.63 per unit $ 3.66 per unit Materials cost $ 3.20 per pound $ 3.30 per pound Materials usage 91,300 pounds 90,300 pounds Labor cost $ 10.30 per hour $ 9.90 per hour Labor usage: 61,300 hours 62,100 hours Fixed cost spending $ 411,060 $ 397,620 Fixed cost per unit (volume) $ 10.20 per unit $ 9.40 per unit