Benderboard produces corrugated board containers that the nearby wine industry uses to package wine in bulk. The company uses a standard cost system to account for manufacturing costs. The standard costs for a one bulk container include the following:

Direct Materials (6 pounds @ $5/lb)	$30.00
Direct Labor (2/3 hour @ $30/hr)	20.00
Manufacturing Overhead	10.00
Total Cost/container	60.00

At the end of May, the ledgers show the following data:

	Debit	Credit
Sales		$500,000
Accounts payable for purchases of direct materials		136,500
Direct materials purchase price variance	$6,500
Direct materials usage (quantity) variance	5,000
Direct labor rate variance	4,200
Direct labor efficiency variance		6,000

The firm pays all its purchases in the month following the month of purchase. The firm manufactured and sold 4,500 containers in May. All variances are identified and recorded at the earliest possible time.

REQUIRED: Compute each of the following items for the firm for the month of May. Show all of your computations.

1. Total standard direct labor cost for units produced in May.

2. Total direct labor-hours worked.

3. Actual direct labor hourly wage rate.

4. Total standard quantity of direct materials (in pounds) for the containers manufactured.

5. Total pounds of direct materials used.

6. Total pounds of direct materials purchased. 7. Actual direct materials price per pound.