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: $110,792
	Material price variance: $10,072 unfavorable
	Total materials variance: $24,872 unfavorable
	Standard cost per pound of material: $4
	Standard cost per direct labor-hour: $7
	Actual direct labor-hours: 10,340 hours
	Labor efficiency variance: $2,800 favorable
	Standard number of direct labor-hours per unit of Roff: 3 hours
	Total labor variance: $2,370 unfavorable

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

3,580

3,180

3,400

3,380