2 Check my work 8:33 points Exercise 8-2A Classifying variances as favorable or unfavorable LO 8-2 Required Indicate whether each of the following variances is favorable (F) or unfavorable (U). The first one has been done as an example. (Select "None" if there is no effect (i.e., zero variance).) ttom to Classify Standard eBook Sales volume 42.500 units Actual 40.500 units Type of Variance U Sales price $ 3.68 per unit $ 3.65 per unit Materials cost $ 3.50 per pound $ B 3.40 per pound Materials usage 90.500 pounds 91,500 pounds Labor cost $ 10 10 per hour $ 10.50 per hour References Labor usage 62.300 hours 61,500 hours Fixed cost spending $395,000 5 405,000 Fixed cost per unit (volume) $ 3.21 per unit $ 3.25 per unt