Question 3 (2*5 = 10 Marks) 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.) 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