The following data for Bernie Company pertain to the production of 1,000 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: __________ pounds at $3.20 per pound Total actual cost:_____________ pounds costing $10,626 Standard cost allowed for units produced: $9,600 Materials price variance: $_________________ Materials quantity variance: $704 U

Direct labor Standard cost: 2.5 hours at $12.00 Actual cost per hour: $12.25 Total actual cost: $_______________________ Labor rate variance: _________________________ Labor efficiency variance: $144 F

Variable overhead Standard costs: _________________ hours at $4.00 per direct labor hour Actual cost: $10,600 Variable overhead spending variance: $________________ Variable overhead efficiency variance: $__________________