In the table given below, 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 "0" for no effect (i.e., zero variance). Round "Standard Quantity per Unit of Output for Direct Material" to 2 decimal places.)

Direct Material Direct Labor 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 Standard input quantity allowed Direct-material purchase price variance $120,000 F 16 per pound per hour hours per unit pounds per unit pounds per unit 3.5 hours 14 per pound 21 per hour 20,000 units 55,000 pounds 20,000 units hours irect-material quantity variance Direct-labor rate variance Direct-labor efficiency variance Total direct-labor variance $200,000F $130,000 F