During the past year, Maitland Company, which uses a standard costing system, applied its fixed manufacturing overhead

(FMOH) costs to products using a rate of $4.80 per machine hour (MH). At the end of the year, total actual FMOH of

$66,824 resulted in the following variances:

FMOH Budget Variance

FMOH Volume Variance

$ 2,408 Favorable

$ 1,264 Unfavorable

If Maitland's standards call for 4 MHs per unit, actual units produced for the year were: