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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

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:

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