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Computation ofVariances and Other Missing Data The following data for O'Keefe Company pertain to the production of 300 units of Product X during December. Selected data items are omitted. Fill in the missing amounts. Direct materials (all materials purchased were used during period} Standard cost per unit: 0 pounds at $3.20 per pound Total actual cost: 0 pounds costing $5,681 Standard cost allowed for units produced: $5.760 Materials price variance: $ 0 Materials quantity variance: $128 U Direct labor Standard cost: 2 hours at $7.00 Actual cost per hour: $7.30 Total actual cost: $ 0 0 Labor rate variance: $ 0 Labor efciency variance: $140 U Variable overhead Standard costs: 0 hours at $4.00 per direct labor hour Actual cost: $2,290 0 Variable overhead spending variance: $ 0 0 Variable overhead efficiency variance: $ 0