The following data for the telephone company pertain to the production of 450 units (rolls) of telephone wire during June. Selected items are omitted because the costing records were lost in a windstorm. All information provided below pertains to the same company, during the same period. As such, information that is provided under one cost category may be used to analyze another cost category.

Direct Materials:

Standard usage/cost is a pounds per unit at $4.00 per pound.

a =Total quantity purchased was 2,500 pounds.

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

Materials price variance was $300 favorable. Materials efficiency variance was $80 unfavorable.

Total quantity of material used was b .

Actual price paid per pound was c .

Direct Manufacturing Labor:

Standard usage/cost is 3 hours per unit 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.

Variable Manufacturing Overhead

Standard usage/cost is 3 hours per unit at f per hour.

f =Budgeted VOH costs were $12,000.

Budgeted production was 400 units.

VOH spending variance was $1,000 favorable.

VOH efficiency variance: g .

Actual VOH costs: h .

Fixed Manufacturing Overhead:

Budgeted FOH costs were $15,000.

Allocated FOH costs: i .

Actual FOH costs were $13,500.

FOH spending variance: J .

FOH production volume variance: k .

Compute the missing elements in the above data as represented by the lettered items a-k. You may show your work on a separate excel sheet, but please clearly report your answers for the lettered items above, where indicated.