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

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Item to Classity Type of Varlance Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Flxed cost spending Fixed cost per unit (volume) 50,000 units $4.00 per unlt $2.90 per pound 91,000 pounds $10.00 per hour 61,000 hours $400,000 $8.00 per unlt 54,000 units $4.10 per unlt $3.00 per pound 90,000 pounds $9.60 per hour 61,800 hours $7.22 per unlt