Fill in the blanks. Round "per unit" answer values to 2 decimal places. DIRECT LABOR 20.00 Per hour ? Hours per unit 2 Hours 21.00 Per hour 8,000 Units 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 DIRECT MATERIAL 8.00 Per lb ? Lbs per unit ? Lbs per unit 7.00 Per lb 8,000 Units 30,000 Favorable 10,000 Favorable 16,000 71,000 55,000 Unfavorable Favorable Favorable