Direct Material		Direct Labor
Standard price or rate per unit of input	$11	per pound	?	per hour
Standard quantity per unit of output	?	pounds per unit	?	hours per unit
Actual quantity used per unit of output	?	pounds per unit	2.20	hours
Actual price or rate per unit of input	$9	per pound	$15	per hour
Actual output	7,000	units	7,000	units
Standard input quantity allowed	22,400	pounds	?	hours
Direct-material purchase price variance	$48,300	F
Direct-material quantity variance	?	F or U?
Direct-labor rate variance			?	F or U?
Direct-labor efficiency variance			$19,600	F
Total direct-labor variance			$4,200	F