Robin Luk manufactures carpets. He has two direct cost categories; direct materials and direct labor costs. The allocation of variable manufacturing overhead is based on standard direct labor hours. Robin Luk provides the following information regarding his standards and actual performance for the month of July For the month of July, Robin Luk has budgeted 160,000 pounds of direct materials. He also budgeted 40,000 direct labor hours at a cost of $1,410,000 Based on the 40,000 direct labor hours, the budgeted variable manufacturing overhead was $350,000. The standard cost per pound was $9.25 and the standard quantity per output was 6 pounds The following information shows the actual results for the month of July: Direct Materials Price Variance Price Variance per pound Efficiency Variance Direct Labor Labor costs incurred Efficiency Variance Actual Wage Rate Budgeted Wage Rate $0.65 per hour Variable Manufacturing Overhead Flexible Budget Variance Efficiency Variance $165,000 F $1.90 perIb $99,700 F $740,000 $381,000 L $18,000 F $35,600 U Note: Assume direct materials used are equal to direct materials purchased. Calculate the following for July: Do not enter dollar signs or commas in the input boxes Round your an a) Total amount of direct materials used lbs b) Variable manufacturing overhead spending variance Round your answer to 2 decimal places. c) Total number of labor hours used Standard direct labor rate: Actual direct labor rate: Actual labor hours: Check per hour per hour hours