Bemco uses a standard cost system; they make and sell a single product called Wonder Wrench. The following data are for the month of July: - Actual cost of direct material purchased and used: $65,560 - Material price variance: $5,960 unfavorable - Total materials variance: $22,360 unfavorable - Standard cost per pound of material: $4 - Standard cost per direct labor-hour: $5 - Actual direct labor-hours: 6,500 hours - Labor efficiency variance: $3,500 favorable - Standard number of direct labor-hours per unit : 2 hours - Total labor variance: $400 unfavorable The total number Wonder Wrench units produced during July was: 3,600 14,400 6,500 10,800