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 U Item to Classify Standard Actual Sales volume 42,200 units 40,200 units Sales price $ 3.65 per unit $ 3.62 per unit Materials cost $ 3.20 per pound $ 3.10 per pound Materials usage 90,200 pounds 91,200 pounds Labor cost $ 9.80 per hour $ 10.20 per hour Labor usage 62,000 hours 61,200 hours Fixed cost spending $ 392,000 $ 402,000 Fixed cost per unit (volume) $ 3.18 per unit $ 3.22 per unit ces