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 $ 8.00 per lb Standard quantity per unit of output hours per unit bs per unit Actual quantity used per unit of output 1.90 hours Ibs per unit Actual price or rate per unit of input $ 12.00 per hour $ 7.00 per lb Actual output 5,500 units 5,500 units Direct-material price variance $ 35,000 F Direct-material quantity variance Total direct-material variance $ 27,000 F Direct-labor rate variance + Direct-labor efficiency variance 18, 150 F Total direct-labor variance 7,700 F