In a certain standard costing system the following results occurred last period; total labor variance, 2000 F; labor effeciency variance, 2800 F; and the actual labor rate was $.20 more per hour than the standard labor rate. The number of direct labor hours used last period was_____________.

Walsh companys sales budget projects sales of Product W to be 80,000 units in April, 75,000 units in May and 60,000 units in June. The company desires that the inventory on hand at the end of each month be equal to 50% of the next month's budgeted sales of units. Due to excessive production during March, on March 31 there were 30,000 units of Product W in the ending inventory. Given this information, Walsh Company's production for the month of April should be (in units):

__________.