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).) Type of Variance F Item to Classify Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) Standard 42.200 units $ 365 per unit 5 3.20 per pound 90,200 pounds $ 9.80 per hour 62.000 hours $ 468,420 $ 11.10 per unit Actual 44,100 units $ 3.62 per unit $ 310 per pound 91 200 pounds 10 20 per hour 61.200 hours $ 445,410 $ 10.10 per unit $