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).) Standard Actual Type of Variance Item to Classify Sales volume 42,700 units 44,600 units $ 3.70 per unit $ 3.67 per unit Sales price Materials cost $ 3.70 per pound $ Materials usage 90,700 pounds 10.30 per hour 3.60 per pound 91,700 pounds 10.70 per hour Labor cost $ $ 62,500 hours Labor usage Fixed cost spending Fixed cost per unit (volume) $ 495,320 61,700 hours $ 459,380 $ 10.30 per unit $ 11.60 per unit