Exercise 10-30 Reconstructing Standard-Cost Information from Partial Data (LO 10-1, 10-3) Part of your company's accounting database was destroyed when Godzilla attacked the city. You have been able to gather the following data from your files. Reconstruct the remaining information using the available data. All of the raw material purchased during the period was used in production. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance). Round "per unit" answer values to 2 decimal places.) Direct Labor Direct Material Standard price or rate per unit of input per hour 9.00 per b Standard quantity per unit of output hours per unit lbs per unit Actual quantity used per unit of output 2.00 hours lbs per unit Actual price or rate per unit of input $ 13.00 per hour $ 8.00 per lb Actual output Direct-material price variance Direct-material quantity variance 6,000 units 6,000 units $ 40,200 F Total direct-material variance $ 29,400 F Direct-labor rate variance Direct-labor efficiency variance $ 28,800 F Total direct-labor variance $ 16,800 F