Required

Indicate whether each of the following variances is favorable $($F$)$ or unfavorable $(U).$ The first one has been done as an example. Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$Item to Classify,Standard,Actual,Type of Variance,$],[$Sales volume,,$42,700,$units,,$40,700,$units,U$],[$Sales price,$$,3\mathrm{.}70,$per unit,$$,3\mathrm{.}67,$per unit,$],[$Materials cost$,$$$,3\mathrm{.}70,$per pound,$$,3\mathrm{.}60,$per pound,$],[$Materials usage,$90,700,$pounds,,$91,700,$pounds,,$],[$Labor cost$,$$$,10\mathrm{.}30,$per hour,$$,10\mathrm{.}70,$per hour,$],[$Labor usage,,$62,500,$hours,,$61,700,$hours,$],[$Fixed cost spending,$$,397,000,,$$$,407,000,,],[$Fixed cost per unit $($volume$),$$$,3\mathrm{.}23,$per unit,$$,3\mathrm{.}27,$per unit,$]]$