In the table given below, reconstruct the remaining information using the available data. [ WHERE THE X's ARE] All of the raw material purchased during the period was used in production. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance). Round "Standard Quantity per Unit of Output" to 2 decimal places.)
Direct Material Direct Labor
Standard price or rate per unit of input $21 per pound X per hour
Standard quantity per unit of output X pounds per unit X hours per unit
Actual quantity used per unit of output X pounds per unit 2.20 hours
Actual price or rate per unit of input $19 per pound $14 per hour
Actual output 12,000 units 12,000 units
Standard input quantity allowed 44,400 pounds X hours
Direct-material purchase price variance $94,800 F
Direct-material quantity variance X X
Direct-labor rate variance X X
Direct-labor efficiency variance $62,400 F
Total direct-labor variance $36,000 F