Part of your companys 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 "0" 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		$14.00	per pound
Standard quantity per unit of output	__?__	hours per unit		__?__	pounds per unit
Actual Quantity used per unit of output	2.50	hours		__?__	pounds per unit
Actual price or rate per unit of input	$18.00	per hour		$13.00	per pound
Actual output	8,500	units		8,500	units
Direct-material price variance				$61,200	Favorable
Direct-material quantity variance				__?__	Unfavorable
Total direct-material variance				$44,400	Favorable
Direct-labor rate variance	__?__	Unfavorable
Direct-labor efficiency variance	$72,250	Favorable
Total direct-labor variance	$51,000	Favorable