A company produces a product which has a standard variable production cost of $8 per unit made up as follows:

$ per unit

Direct material $4.60 (2kg X $2.30 per kg)

Direct labour $2.10 (0.7 hours X $3.00 per our)

Variable overhead $1.30

Fixed manufacturing costs are treated as period costs. The following information is available for the period just ended.

Variable manufacturing cost of sales (at standard cost) $263,520

Opening stock of finished goods (at standard cost) $120,800

Closing stock of finished goods (at standard cost) $146,080

Direct material rice variance $2,571 unfavourable

Raw materials used in manufacture (at actual cost) $170,310

Direct labour rate variance $4,760 unfavourable

Direct labour efficiency variance $3,240 favourable

Required:

(a) Determine for the period just ended

(i) the number of units produced

(ii) the raw material usage variance