Required

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

$\backslash$table$[[\backslash$table$[[$Item to Classify$],[$Sales volume$]],$Standard,Actual,$\backslash$table$[[$Type of Variance$],[$F$]]],[,40,800,$units,,$42,800,$units$],[$Sales price,$$,3\mathrm{.}68,$per unit,s$,3\mathrm{.}71,$per unit,$7],[$Materials cost$,$$$,3\mathrm{.}70,$per pound,s$,3\mathrm{.}80,$per pound,$],[$Materials usage,,$91,800,$pounds,,$90,800,$pounds,$],[$Labor cost$,$$$,10\mathrm{.}80,$per hour,$$,10\mathrm{.}40,$per hour,$],[$Labor usage,,$61,800,$hours,,$62,600,$hours,$],[$Fixed cost spending,$$,408,000,,s,398,000,,],[$Fixed cost per unit $($volume$),$$$,3\mathrm{.}28,$per unit,s$,3\mathrm{.}24,$per unit,$]]$