Too-Jay Enterprises recently experienced a fire, forcing the company to use incomplete information to analyze operations.

Consider the following data and assume that all materials purchased during the period were used in production:

Direct materials: Standard price per pound: $9

Actual price per pound: $8

Price variance: $20,000F

Total of direct-material variances: $2,000F

Direct labor:

Actual hours worked: 40,000

Actual rate per hour: $15

Efficiency variance: $28,000F

Total of direct-labor variances: $12,000U

Halo completed 12,000 units.

Required: Determine the following: (1) actual materials used, (2) direct-material quantity variance, (3) direct-labor rate variance, (4) standard labor rate per hour, and (5) standard labor time per finished unit