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

Calculate Pato's direct material quantity variance for May.

Calculate the actual variable overhead cost incurred by Pato Company in May.