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 $4\mathrm{.}3$ hours of labor at a cost of $$48$ per hour. The firm actually completed $670$ returns. Actual labor hours averaged $3\mathrm{.}8$ hours per return and actual labor cost amounted to $$58$ per hour. Required Determine the total labor variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$ Determine the labor price variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$ Determine the labor usage variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$