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 (.e. zero variance).) Item to Classity Standard Actual Type of Variance Sales volume 40,200 units 42,200 units F Sales price $ 3.62 per unit $ 3.65 per unit Materials cost $ 3.10 per pound $ 3.20 per pound Materials usage 91,200 pounds 90,200 pounds Labor cost $ 10.20 per hour $ 9.B0 per hour Labor usage 61,200 hours 62,000 hours Fixed cost spending $ 406,020 S. 388,240 Fixed cost per unit (volume) $ 10.10 per unit $ 9.20 par unit hces