Computation of Variances and Other Missing Data The following data for Bernie Company pertain to the production of 1,000 units of Product X during December. Selected data items are omitted. Fill in the missing amounts. Direct materials (all materials purchased were used during period) Standard cost per unit: pounds at $3.20 per pound Total actual cost: pounds costing $10,626 Standard cost allowed for units produced: $9,600 Materials price variance: $ Materials quantity variance: $704 U Direct labor Standard cost: 2.5 hours at $12.00 Actual cost per hour: $12.25 Total actual cost: $ Labor rate variance: Labor efficiency variance: $144 F Variable overhead Standard costs: hours at $4.00 per direct labor hour Actual cost: $10,600 Variable overhead spending variance: $ Variable overhead efficiency variance: $