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).) Standard Item to Classify Sales volume Type of Variance U $ $ Actual 40,600 units 3.66 per unit 3.50 per pound 91,600 pounds $ Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) 42,600 units $ 3.69 per unit $ 3.60 per pound 90,600 pounds $ 10.20 per hour 62,400 hours $ 396,000 $ 3.22 per unit $ 10.60 per hour 61,600 hours $ 406,000 $ 3.26 per unit