Computation of Variances and Other Missing Data The following data for Bernie Company pertain to the production of 500 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: 4.5pounds at $3.84 per pound (Round answer to one decimal place.) Total actual cost: 2,306.25 Standard cost allowed for units produced: $8,640 Materials price variance: $ 346 F Materials quantity variance: $216U pounds costing $8,510 Direct labor Standard cost: 2 hours at $10.50 Actual cost per hour: $10.90 Total actual cost: $ 11,118 Labor rate variance: $ 408 Labor efficiency variance: $210 U I U # Variable overhead Standard costs: 5.44x hours at $6.00 per direct labor hour Actual cost: $5,550 Variable overhead spending variance: S 240 x Variable overhead efficiency variance: $ 120 U $