The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

	Actual cost of direct material purchased and used: $61,162
	Material price variance: $3,462 unfavorable
	Total materials variance: $25,462 unfavorable
	Standard cost per pound of material: $5
	Standard cost per direct labor-hour: $5
	Actual direct labor-hours: 9,910 hours
	Labor efficiency variance: $4,000 favorable
	Standard number of direct labor-hours per unit of Roff: 3 hours
	Total labor variance: $1,946 unfavorable

The total number of units of Roff produced during August was:

a. 3,070

b. 3,570

c. 3,300

d. 3,200