1. The following data for the telephone company pertain to the production of 450 rolls oftelephone wire during June. Selected items are omitted because the costing records were lost in a windstorm.

Direct Materials (All materials purchased were used.)

Standard cost per roll: a pounds at $4.00 per pound.

Total actual cost: b pounds costing $9,600.

Standard cost allowed for units produced was $9,000.

Materials price variance: c .

Materials efficiency variance was $80 unfavorable.

Direct Manufacturing Labor

Standard cost is 3 hours per roll at $8.00 per hour.

Actual cost per hour was $8.25.

Total actual cost: d .

Labor price variance: e .

Labor efficiency variance was $400 unfavorable.

Required:

Compute the missing elements in the report represented by the lettered items.