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 3.8 Total actual cost: 4.39 Standard cost allowed for units produced: $8,640 Materials price variance: $3.8 Materials quantity variance: $216U x pounds at $3.84 per pound (Round answer to one decimal place.) x pounds costing $8,510 Direct labor Standard cost: 2 hours at $10.50 Actual cost per hour: $10.90 Total actual cost: $7 Labor rate variance: $7 Labor efficiency variance: $210 U Variable overhead Standard costs: 7 Actual cost: $5,550 Variable overhead spending variance: $ 7 Variable overhead efficiency variance: $7 x hours at $6.00 per direct labor hour Check