The following data for the telephone company pertain to the production of 450 rolls of telephone wire during June. Selected items are omitted because the costing records were lost in a windstorm. Direct Materials (All materials purchased were used: AQ = AQ purchased = AQ used) Standard cost per roll: pounds at $4.00 per pound. Total actual cost: b pounds costing $9,600. Standard cost allowed for units produced: $9,000. Materials price variance: Materials quantity variance: $80 (U). Direct Labor Standard cost: 3 hours per roll at $8.00 per hour. Actual cost per hour: $8.25. Total actual cost: d e Labor price variance: Labor efficiency variance: $400 (U). REQUIRED: Compute the missing elements in the report represented by the lettered items