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 Material Direct Labor 14.00 per Ib Standard price or rate per unit of input per hour Standard quantity per unit of output hours per unit Ibs per unit 2.50 hours Actual quantity used per unit of output Ibs per unit 18.00 per hour $ 13.00 per Ib Actual price or rate per unit of input Actual output 8,500 units 8,500 units Direct-material price variance 61,200 F 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 2$ Total direct-labor variance