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Exercise 10-30 Reconstructing Standard- Cost Information from Partial Data (LO 10-1, 10-3) Part of your company's accounting database was destroyed when Godzilla attacked the city. You have been able to gather the following data from your files. Reconstruct the remaining information using the available data. All of the raw material purchased during the period was used in production. (Hint: It is helpful to solve for the unknowns in the order indicated by the letters in the following table.) Direct Labor Direct Material $8 per pound Standard price or rate per unit of input. Standard quantity per unit of output Actual quantity used per unit of output Actual price or rate per unit of input Actual output Direct-material price variance Direct-material quantity variance Total direct-material variance Direct-labor rate variance. Direct-labor efficiency variance. Total direct-labor variance e f 3.5 hours $21 per hour 10,000 units d $100,000 F $ 65,000 F C a $7 per pound 10,000 units $30,000 F b $10,000 F