Indicate whether each of the following variances is favorable or unfavorable. The first one has been done as anexample.

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Item to Classify Standard Actual Type of Variance Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) 40,000 units $3.60 per unit $2.90 per pound 91,000 pounds $10.00 per hour 61,000 hours S400,000 $3.20er unit 42,000 units $3.63 per unit $3.00 per pound 90,000 pounds $9.60 per hour 61,800 hours S390,000 Favorable $3.16 per unit