Exercise 26-09 a-e You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a meeting with the vice presi of operations. Direct materials (8 pounds at $5 per pound) Direct labor (0.70 hours at $10) Variable overhead (0.70 hours at $3 per hour) Fixed overhead (0.70 hours at $7 per hour) Standard Cost Card $40.00 7.00 2.10 4.90 $54.00 The following is a variance report for the most recent period of operations Costs Direct materials Direct labor Total Standard Cost $412,000 72,100 Variances Price Quantity $8,434 F $9,700 U 4,704 U 6,300 U How many units were produced during the period? Number of units Number of units How many pounds of raw materials were purchased and used during the period? Raw material pounds What was the actual cost per pound of raw materials? (Round answer to 2 decimal places, e.g. 1.25.) Actual cost per pound of raw materials How many actual direct labor hours were worked during the period? Actual direct labor hours hours What was the actual rate paid per direct labor hour? (Round answer to 2 decimal places, e.g. 1.25.) Actual rate paid per direct labor hour /hr