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 Sales volume Standard 40,500 units Actual Type of Variance 42,500 units F Sales price $ 3.65 per unit $ 3.68 per unit Materials cost $ 3.40 per pound $ 3.50 per pound Materials usage 91,500 pounds 90,500 pounds Labor cost $ 10.50 per hour $ 10.10 per hour Labor usage 61,500 hours 62,300 hours Fixed cost spending $ 405,000 $ 395,000 Fixed cost per unit (volume) $ 3.25 per unit $ 3.21 per unit