The following computation of the materials variances of Weitzen Foods is incomplete. The missing data are labeled (a) through (d).

Materials price variance = 4,000 pounds [(a) standard price $7.00 actual price]	$	800	Unfavorable
Materials quantity variance = (b) [4,400 pounds (c) actual quantity]	$	(d)

Prepare a caption describing the item (a) through (d) and supply the missing amounts. (Round your "per pound" answers to 2 decimal places. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

a. Standard price $ 6.80 per pound b. per pound pounds C d