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 (.e., zero variance).) Type of Variance F Item to Classify Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) Standard 40,100 units $ 3.61 per unit $ 3.00 per pound 91,100 pounds $ 10.10 per hour 61,100 hours $ 401,000 $ 3.21 per unit Actual 42,100 units $ 3.64 per unit $ 3.10 per pound 90,100 pounds $ 9.70 per hour 61,900 hours $ 391,000 $ 3.17 per unit