On May 1, 2022 Bovar Company began manufacturing a new machine, The company installed a standard costing system to account for the manufacturing costs. The standard costs per unit are: Direct materials (3 lb. at $5 per lb.) $15.00/unit Direct labor (18 minutes at $20 per hour) $6.00/unit

The following data were obtained from Bovars records for the month Revenue $125,000 A/P for material purchases $68,250 DM price variance $3,250 unfavorable DM efficiency variance $2,500 unfavorable DL price variance $1,900 unfavorable DL Efficiency variance $2,000 favorable

Actual production in May was 4,000 units, actual sales was 2,500 units, and the budgeted output for May was 5,000 units.

Calculate:

1. The standard direct manufacturing labor-hours allowed for actual output units. 2. The actual direct manufacturing labor-hours worked. 3. The actual hourly direct labor wage rate (round rate to 2 decimal points, if necessary). 4. The standard quantity of direct materials allowed for actual output units. 5. The actual pounds of direct materials used. 6. The actual pounds of direct materials purchased.