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 (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect i.e., zero variance). Round "per unit" answer values to 2 decimal places.) Direct Material 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 13.00 per hour 2 60 hours per unit 2 10 hours 1400 per hour 6.500 units 10.00 per lb H lbs per unit 6.80lbs per unit 900 perb 6.500 units 44 200 F 12.000 32 2006 Direct laborate vanance Direct-labor efficiency vanance Total direct labor variance 13650U 42.250 F 28.600 F