Saved For each of the following independent cases, fill in the missing amounts: (Indicate the effect of each variance by selecting "F" fo favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your per unit rates to 2 decimal places.) Kevin, Inc. Jess Company Casey Co. 1,400 Valerie, Inc. 500 90 2.10 0.60 Units produced Standard hours per unit Standard hours Standard rate per hour Actual hours worked 360 171 1300 $ $ 8 8.20 2.800 430 2,200 14,400 $ $ Actual labor cost Direct labor rate variance 1,200 35 U $ 700 F S 400 F $ Direct labor efficiency variance $ 6860 $ 2,600 U