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.) $ Standard price or rate per unit of input Standard quantity per unit of output Actual quantity used per unit of output Actual price or rate per unit of input Actual output Direct Labor per hour hours per unit 3.00 hours 18.00 per hour 8,500 units Direct Material 14.00 per lb lbs per unit Ibs per unit 13.00 per lb 8,500 units 61,200 F $ Direct-material price variance $ Direct-material quantity variance Total direct-material variance Direct-labor rate variance | $ 44,400 F Direct-labor efficiency variance $ $ 72,250 F 46,750 F Total direct-labor variance