Case information

Baker, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system:

Inputs

Standard Quantity or Hours

Standard Price or Rate

Standard Cost

Direct materials

4.4

pounds

$8.30

per lb

$36.52

Direct labor

2

hours

$7.85

per hour

$15.70

Variable manufacturing overhead

2

hours

$4.65

per hour

$9.30

Total standard cost per unit

$61.52

Variances Reported

Total Standard Cost

Price or Rate

Quantity or Efficiency

Applied to Work in Process during the period

Direct materials

$273,900.00

$7,400.00

F

$33,200.00

U

Direct labor

$117,750.00

$1,700.00

U

$15,700.00

U

Variable manufacturing over

$69,750.00

$4,500.00

F

?????

U

The company's manufacturing overhead cost is applied to production on the basis of direct labor-hours. All of the materials purchased during the period were used in production. Work in process inventories are insignificant and can be ignored.

1

How many units were produced last period?

2

How many pounds of direct material were purchased and used in production?

3

What was the actual cost per pound of material?

4

How many actual direct labor-hours were worked during the period?

5

What was the actual rate paid per direct labor-hour?

6

How much actual variable manufacturing overhead cost was incurred during the period?