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 per hour $ 13.00 per 1b hours per unit 2.40 hours 17.00 per hour $ $. Standard price or rate per unit of input Standard quantity per unit of output Actual quantity used per unit of output Actual price or rate per unit of input Actual output Direct-material price variance Direct-material quantity variance Total direct-material variance lbs per unit lbs per unit 12.00 per lb 8,000 units 56,800 F 8,000 units $ $ 33,400 F Direct-labor rate variance CA $ 51,200 F Direct-labor efficiency variance Total direct-labor variance $ 32.000 F