P3-uz Company produces leather sandals. The company employs a standard co sting system and has the following standards in order to produce one pair of sa ndals: direct materials direct labor variable overhead standard quantity 2 leather strips 2.5 hours 2.5 hours standard price ?? per strip $12 per hour ?? per hour During May, P3-uz purchased leather strips at a total cost of $124, 250 an d had direct labor totaling $154,760. During May, P3-uz used 16,300 leather str ips in the production of sandals. P3-uz had no beginning inventories of any type for May. At May 31, P3-uz had 600 leather strips remaining in its direct mate rials inventory. P3-uz Company reported the following variances for May: BER Direct material price variance Direct labor rate variance Total direct labor variance Variable overhead spending variance Variable overhead efficiency variance $40,525 favorable $27,560 unfavorable $37,240 favorable $ 9,280 unfavorable $60,480 favorable ........ Calculate the number of pairs of sandals produced by P3-UZ Company in Ma y