Direct materials Direct labor 2.20 pounds $ 16.88 per pound $ 36.96 1.00 hours $15.50 per hour $15.50 Variable manufacturing overhead 1.00 hours $9.50 per hour $9.50 Total standard cost per unit $61.96 Total Standard Cost Variances Reported Footnote asterisk Price or Rate Quantity or Efficiency Direct materials $ 554,400 $ 10,150 F $ 33,600 U Direct labor $ 232,500 $ 3,200 U $ 15,500 U $ ? Variable manufacturing overhead $142,500 $ 5,000 F question mark 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. Required: How many units were produced last period? How many pounds of direct material were purchased and used in production? What was the actual cost per pound of material? Note: Round your answer to 2 decimal places. How many actual direct labor-hours were worked during the period? What was the actual rate paid per direct labor-hour? Note: Round your answer to 2 decimal places. How much actual variable manufacturing overhea