Russell and Sons, a CPA firm, established the following standard labor cost data for completing what the firm referred to as a Class $2$ tax return. Russell expected each Class $2$ return to require $3\mathrm{.}3$ hours of labor at a cost of $$39$ per hour. The firm actually completed $650$ Class $2$ returns. Actual labor hours averaged $29$ hours per return and actuall labor cost amounted to $$49$ per hour.

Required

a$.$ Determine the total labor variance and indicate whether it is favorable $($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 unfavorable $($U$).$

Note: For all requirements, do not round intermediete calculotions ond select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

Answer is complete but not entirely correct.

$\backslash$table$[[$a$.$ Total labor variance,$$,4,615ox,e$