Exercise 23-9 (part level submission) You have been given the following information about the production of Horatio Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations Direct materials (7 pounds at $3 per pound) Direct labor (0.9 hours at $7) Variable overhead (0.9 hours at $5 per hour) Fixed overhead (0.9 hours at $8 per hour) Standard Cost Card $21.00 6.30 4.50 7.20 $39.00 The following is a variance report for the most recent period of operations Variances Costs Total Standard Cost Price $405,400 $6,254 F 181,200 5,640 U Quantity $9,110 U 7,560 U Direct materials Direct labor (a) Your answer is correct. How many units were produced during the period? (Round answer to 0 decimal places, e.g. 125.) Number of units 19,305