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 12.00 per lb Standard price or rate per unit of input $ per hour Standard quantity per unit of output Actual quantity used per unit of output hours per unit Ibs per unit 2.90 hours Ibs per unit Actual price or rate per unit of input 16.00 per hour 11.00 per lb $ Actual output 7,500 units 7,500 units 52,500 F Direct-material price variance Direct-material quantity variance 34,500 F Total direct-material variance $ Direct-labor rate variance 33,750 F Direct-labor efficiency variance $ 12,000 F Total direct-labor variance