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 output	______ Per Hour	$7 Per lb
Standard quantity per unit of output	______ hours per unit	______ lbs per unit
Actual Quantity used per unit of output	1.80 hours	______ lbs per unit
Actual price or rate per unit of output	$11 per hour	$6 per lb
Actual output	5,000 units	5,000 units
Direct Material Price Variance		$34,000 F
Direct Material quantity Variance		$14,000 U
Total Direct Material Variance		$20,000 F
Direct Labor Rate Variance	$9,000 U
Direct Labor Efficency Variance	$10,000 F
Total Direct Labor Variance	$1,000 F