Computation of Variances and Other Missing Data The following data for O'Keefe Company pertain to the production of 300 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: 6 pounds at $3.20 per pound Total actual cost: 1,760 x pounds costing $5,676 Standard cost allowed for units produced: $5,760 Materials price variance: $ 44 X U X Materials quantity variance: $128 U Direct labor Standard cost: 2 hours at $7.00 Actual cost per hour: $7.25 Total actual cost: $ 4,205 x U Labor rate variance: $ 145 Labor efficiency variance: $140 U Variable overhead Standard costs: 600 X hours at $4.00 per direct labor hour Actual cost: $2,250 Variable overhead spending variance: $ 70 F. Variable overhead efficiency variance: $ 80 F X