Based on the given:
Direct materials:
Standard price per pound: $9
Actual price per pound: $8
Price variance: $20,000 F
Total of direct-material variances: $2,000 F
Direct labor:
Actual hours worked: 40,000
Actual rate per hour: $15
Efficiency variance: $28,000 F
Total of direct-labor variances: $12,000 U
Units Completed: 12,000
Compute
a. actual materials used
b. materials quantity variance
c. labor rate variance
d. standard labor rate per hour
e. standard labor time per finished unit