Hello! I am working with accounting and variances and needing guidance on some questions:

Vitex, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system:

Inputs(1) Standard Quantity or Hours(2) StandardPrice/ Rate Standard Cost

Direct Material 2.3 lbs $16.82/lb $38.64

Direct Labor 1 hour $15.20/hour $15.20

Variable Manufacturing Overhead 1 hour $9.40/hour $9.40

Total Standard Cost Per Unit= $63.24

Total Variances ReportedStandard

Price/Rate Efficiency

Direct Materials $772,800 $13,920 F $33,600 U

Direct Labor $304,000 $42,000 U $15,200 U

Variable Manufacturing Overhead $188,000 $4,800 F $ ?

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.

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

5. What was the actual rate paid per direct labor-hour?

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