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	$8.00	per lb
Standard quantity per unit of output		hours per unit		lbs per unit
Actual quantity used per unit of output	1.90	hours		lbs per unit
Actual price or rate per unit of input	$12.00	per hour	$7.00	per lb
Actual output	5,500	units	5,500	units
Direct-material price variance			$36,300	F
Direct-material quantity variance
Total direct-material variance			$25,900	F
Direct-labor rate variance
Direct-labor efficiency variance	$18,150	F
Total direct-labor variance	$7,700	F