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 14.00 per lb Standard price or rate per unit of input per hour Standard quantity per unit of output hours per unit Ibs per unit Actual quantity used per unit of output 2.50 hours Ibs per unit 13.00 per lb $ $ 18.00 per hour Actual price or rate per unit of input Actual output 8,500 units 8,500 units $ 61,200 F Direct-material price variance Direct-material quantity variance 44,400 F Total direct-material variance Direct-labor rate variance $ 72,250 F Direct-labor efficiency variance 51,000 F Total direct-labor variance