Based on Perry Inc.s standard cost system, the standard hours allowed to produce each unit is 3 hours. The standard labor rate is $10 per hour and the standard variable overhead rate is $4 per hour. During 2019 the company incurred $37,560 in actual variable overhead. Perry also reported the following:

Direct labor rate variance $600 Unfavorable

Variable overhead spending variance $1,800 Favorable

Fixed overhead spending variance $2,500 Favorable

Direct labor efficiency variance $2,400 Unfavorable

How many units did Perry Inc. actually produce in 2019?