Standard Cost Card
Direct materials, 2.40 pounds at $16.20 per pound	$	38.88
Direct labor, 1.00 direct labor-hours at $15.30 per direct labor-hour	$	15.30
Variable manufacturing overhead, 1.00 direct labor-hours at $9.50 per direct labor-hour	$	9.50

Total Standard Cost*		Variances Reported
			Price or Rate			Quantity or Efficiency
Direct materials	$	660,960	$	12,412	F	$	32,400	U
Direct labor	$	260,100	$	3,600	U	$	15,300	U
Variable manufacturing overhead	$	161,500	$	4,600	F	$	?	U

How many units were produced last period?

How many pounds of direct material were purchased and used in production?

What was the actual cost per pound of material? (Round your answer to 2 decimal places.)

How many actual direct labor-hours were worked during the period?

What was the actual rate paid per direct labor-hour? (Round your answer to 2 decimal places.)

How much actual variable manufacturing overhead cost was incurred during the period?