Part of your company's 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 order indicated by the letters in the following table.

Direct Material Direct Labor
Standard price or rater per unit of input $16/lb 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/lb $21/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 -
Direct-labor rate variance - d
Direct-labor efficiency variance - $200,000 F
Total of direct-labor variances - $130,000F