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	$21	per pound		per hour
Standard quantity per unit of output		pounds per unit		hours per unit
Actual quantity used per unit of output		pounds per unit	2.20	hours
Actual price or rate per unit of input	$19	per pound	$14	per hour
Actual output	12,000	units	12,000	units
Standard input quantity allowed	44,400	pounds		hours
Direct-material purchase price variance	$94,800	F
Direct-material quantity variance
Direct-labor rate variance
Direct-labor efficiency variance			$62,400	F
Total direct-labor variance			$36,000	F