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).) Actual 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 50,000 units 4.00 per unit 2.90 per pound 91,000 pounds 10.00 per hour 61,000 hours 400,000 8.00 per unit 54,000 units 4.10 per unit 3.00 per pound 90,000 pounds 9.60 per hour 61,800 hours 390,000 7.22 per unit $ $ $ $ $ $