Russell and Sons, a CPA firm, established the following standard labor cost data for completing what the fitm referred to as a Class 2 tax retum. Russell expected each Class 2 retum to require 4.0 hours of labor at a cost of $49 per hour. The firm actially completed 650 Class 2 returns. Actual labor hours averaged 39 hours per retum and actual labor cost amounted to $53 per hour: Required o. Determine the total labor variance and indicate whether it is favoroble (f) or unfavorable (U) b. Determine the labor price variance and indicate whether it is favorable (F) or unfavorable (U) c. Determine the labor usage variance and indicate whether it is favorable (F) or unfavoroble (U) Note: For all requirements, do not round intermediate calculations and select "None" if there is no effect (i.e., zero vorience)