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).) Item to Classify Standard Sales volume Sales price $ $ $ Materials cost $ Materials usage 40,500 units 3.65 per unit 3.40 per pound 91,500 pounds $ 10.50 per hour 61,500 hours $ 405,000 Actual Type of Variance 42,500 units F $ 3.68 per unit U $ 3.50 per pound u 90,500 pounds F $ 10.10 per hour F 62,300 hours U $ 395,000 F $ 3.21 per unit E. Labor cost $ Labor usage Fixed cost spending Fixed cost per unit (volume) $ 3.25 per unit