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" 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 Actual output Standard input quantity allowed Direct-material purchase price variance Direct-material quantity variance Direct-labor rate variance Direct-labor efficiency variance Total direct-labor variance $ 14 per pound per hour pounds per unit hours per unit 2.50 hours pounds per unit 12 per pound price or rate per unit of input 18 per hour 8,500 units 8,500 units 28,475 pounds hours $61,200F $ 72,250 F $51,000 F