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 $3\mathrm{.}9$ hours of labor at a cost of $$45$ per hour. The firm actually completed $710$ Class $2$ returns. Actual labor hours averaged $3\mathrm{.}5$ hours per return and actual labor cost amounted to $$52$ per hour.

Required

Q$.$ 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 intermediate calculations and select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$a$.$ Total labor variance,,$],[$b$.$ Total labor price variance,,$],[$c$.$ Total labor usage variance,,$]]$