In the table given below, reconstruct the remaining information using the available data. [ WHERE THE X's ARE] 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 X per hour
Standard quantity per unit of output X pounds per unit X hours per unit
Actual quantity used per unit of output X 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 X hours
Direct-material purchase price variance $94,800 F
Direct-material quantity variance X X
Direct-labor rate variance X X
Direct-labor efficiency variance $62,400 F
Total direct-labor variance $36,000 F

To reconstruct the remaining information, we need to use the given data and formulas for calculating variances. Let's start by calculating the missing values:

1. Standard quantity per unit of output (direct material): Divide the standard input quantity allowed for direct material (44,400 pounds) by the actual output (12,000 units). This will give you the standard quantity per unit of output in pounds.

Standard quantity per unit of output (direct material) = 44,400 pounds / 12,000 units

2. Actual quantity used per unit of output (direct material): This value is given as 2.20 hours per unit.

3. Direct-material quantity variance: Use the formula: Quantity Variance = (Standard Quantity per Unit of Output - Actual Quantity used per unit of output) * Actual Price or Rate per unit of input.

Direct-material quantity variance = (Standard Quantity per Unit of Output (direct material) - Actual Quantity used per unit of output (direct material)) * Actual price per pound

4. Direct-labor rate variance: Use the formula: Rate Variance = (Standard Rate per hour - Actual Rate per hour) * Actual hours used

Direct-labor rate variance = (Standard Rate per hour (direct labor) - Actual Rate per hour (direct labor)) * Actual hours

Now, let's plug in the values and calculate the missing variances:

Direct-material quantity variance = (Standard Quantity per Unit of Output (direct material) - Actual Quantity used per unit of output (direct material)) * Actual price per pound

Direct-material quantity variance = (X pounds per unit - 2.20 pounds per unit) * $19 per pound

Direct-labor rate variance = (Standard Rate per hour (direct labor) - Actual Rate per hour (direct labor)) * Actual hours

Direct-labor rate variance = (X per hour - $14 per hour) * 2.20 hours

By calculating these equations, you will be able to find the missing values for the direct-material quantity variance and direct-labor rate variance.