A company uses a standard costing system with direct labor hours (DLHS) as the allocation base for fixed manufacturing overhead (FMOH) and a standard of 3 DLHS per unit. For the most recent period, the company reported the following data: FPOHR Actual DLHS Actual FMOH FMOH Budget Variance FMOH Volume Variance $5 per DLH 14,000 hours $36,000 $7,500 Unfavorable $4,500 Favorable Q. What was the actual number of units produced for the period? ANS. units