17. The Duke Company uses standard costing for the single product the company makes and sells. The following data are for the month of April: Actual cost of direct material purchased and used: $62,400 Material price variance: $4,800 unfavorable Total materials variance: $14,400 unfavorable Standard cost per pound of material: $6 Standard cost per direct labor hour: $8 Actual direct labor hours: 3,800 hours Labor efficiency variance: $1,600 favorable Standard number of direct labor hour per unit of product: 2 Total labor variance: $680 unfavorable Required: a. The total number of units produced during April was: b. The standard quantity of material allowed to produce one unit of product was: c. The actual material cost per pound was: d. The actual direct labor rate per hour was: e. The labor rate variance was