Direct materials, 2.30 pounds at $16.10 per pound $37.03

Direct labor, 1.00 direct labor-hours at $15.60 per direct labor-hour $ 15.60

Variable manufacturing overhead, 1.00 direct labor-hours at $9.60 per direct labor-hour $ 9.60

Total Standard Cost* Variances Reported Price or Rate Quantity or Efficiency Direct materials

$ 629,510 $ 11,919 F $ 32,200 U

Direct labor $ 265,200 $ 3,600 U $ 15,600 U

Variable manufacturing overhead $ 163,200 $ 4,600 F $ ? U

*Applied to Work in Process during the period.

How many pounds of direct material were purchased and used in production? What was the actual cost per pound of material?

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

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