On May 1, 2017, Bovar Company began the manufacture of a new paging machine known as Dandy. The company installed a standard costing system to account for manufacturing costs. The standard costs for a unit of Dandy and other information follow:

The standard costs for a unit of Dandy follow:

Direct materials (3 lb. at $4 per lb.)	$12.00
Direct manufacturing labor (1/2 hour at $20 per hour)	10.00
Manufacturing overhead (75% of direct manufacturing labor costs)	7.50
	$29.50

The following data were obtained from

Bovar's

records for the month of May:

	Debit	Credit
Revenues		$125,000
Accounts payable control (for May's purchases of direct materials)		55,000
Direct materials price variance	$3,500
Direct materials efficiency variance	2,400
Direct manufacturing labor price variance	1,890
Direct manufacturing labor efficiency variance		2,200

Actual production in May was 4,000 units of Dandy, and actual sales in May were 2,500 units. The amount shown for direct materials price variance applies to materials purchased during May. There was no beginning inventory of materials on May 1, 2017.

Compute each of the following items for Bovar for the month of May. Show your computations by first selecting the formula to compute the amount then entering the amounts in the formula and solving for your answer.

1. Standard direct manufacturing labor-hours allowed for actual output produced

2. Actual direct manufacturing labor-hours worked

3. Actual direct manufacturing labor wage rate

4. Standard quantity of direct materials allowed (in pounds)

5. Actual quantity of direct materials used (in pounds)

6. Actual quantity of direct materials purchased (in pounds)

7. Actual direct materials price per pound