Malcolm Frazier received the following report on the Division's May operations

Direct labor rate variance

$25,000 Unfavorable

Direct labor efficiency variance $70,000 Favorable

The firm allows 3 standard direct labor hours per unit and its standard direct labor hourly rate is $28. The standard direct labor hours allowed for the units manufactured is 20

percent more than the total direct labor hours the factory spent in production in May.

Required:

1, What was the standard hours allowed for the unit manufactured? (2 Marks)

2. What was the actual direct labor hourly rate the Division paid in May? (1 Mark)

3. How many units of the product were produced? (1 Mark)