I Just Cleaned Up This Mess is a manufacturer of cleaning products. During the period just ended, $62,400 in direct materials were purchased. All of the direct materials purchased were used in production. The direct material price variance for the period was $4,800 unfavorable; the total direct material variance was $14,400 unfavorable. The cost of direct material was expected to be $6 per pound. 3.800 actual direct labor hours were logged during production. The direct labor cost was expected to be $16 per unit of product. Additional information related to direct labor is as follows: standard direct labor rate direct labor efficiency variance $8 per direct labor hour ||$1,600 favorable $680 unfavorable total direct labor variance Using the above data, calculate the following: The number of units produced during the period were l. The standard quantity of material allowed to produce one unit of product was pounds per unit. (round to the nearest whole number) The actual direct labor rate was $ per hour. (round to the nearest penny)