Part of your company 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. (Hint: it is helpful to solve for the unknowns in the order indicated by the letters in the following table.) Direct Material Direct Labor Standard price or rate per unit of input $16 per pound e Standard quantity per unit of output c f Actual quantity used per unit of output a 3.5 hours Actual price or rate per unit of input $14 per pound $21 per hour Actual output 20,000 units 20,000 units Direct material price variance $120,000 F ? Direct material quantity variance b ? Total of direct material variances $40,000 F ? Direct labor rate variance ? d Direct labor efficiency variance ? $200,000 F Total of direct labor variances ? $130,000 F