Part of your company's accounting database was destroyed during a ransomware attack. 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.

Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).$ Round "Standard Quantity per Unit of Output" to $2$ decimal places.

$\backslash$table$[[$Standard price or rate per unit of input,Direct Labor,Direct Material$],[,,$per hour,$$,7\mathrm{.}00,$per pound$],[$Standard quantity per unit of output,,$1,$hours per unit,,,pounds per unit$],[$Actual quantity used per unit of output,,$1\mathrm{.}80,$hours,,,pounds per unit$],[$Actual price or rate per unit of input,$$,11\mathrm{.}00,$per hour,$$,6\mathrm{.}00,$per pound$],[$Actual output,,$5,000,$units,,$5,000,$units$],[$Direct$-$material price variance,,,,$$,34,000,F$