28. (Missing information for materials and labor) For each of the independent cases, fill in the missing figures.

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Case A Case B Case C Case D Units produced 800 ? 240 1,500 Standard hours per unit 3 0.8 ? ? Standard hours allowed ? 600 480 ? Standard rate per hour $7 ? $9.50 $6 Actual hours worked 2,330 675 ? 4,875 Actual labor cost ? $4,560 $26,812.50 Labor rate variance $466F $1,080F $228U ? Labor efficiency variance ? $780U ? $2,250U