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 Type of Variance Item to Classify Sales volume Actual 42,300 units F 40,300 units 3.63 per unit Sales price $ 3.66 per unit $ Materials cost Materials usage 3.20 per pound 91,300 pounds Labor cost $ 10.30 per hour $ 3.30 per pound 90,300 pounds $ 9.90 per hour 62,100 hours $ 393,000 $ 3.19 per unit Labor usage 61,300 hours $ 403,000 Fixed cost spending Fixed cost per unit (volume) $ 3.23 per unit