Exercise 10-29 Reconstructing Standard-Cost Information from Partial Data (LO 10-1, 10-3) In the table given below, reconstruct the remaining information using the available data. All ofthe 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 15 per pound per hour Standard quantity per unit of output pounds per unit hours per unit Actual quantity used per unit of output pounds per unit 2.60 hours s 13 per pound Actual price or rate per unit of input 19 per hour Actual output 9,000 units 9,000 units Standard input quantity allowed 30,600 pounds hours Direct material purchase price variance S 65.700 F Direct-material quantity variance Direct labor rate variance 32,400 F Direct labor efficiency variance 9,000 F Total direct-labor variance