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 materlal purchased and used: $139,545 Material price varlance: $6,645 unfavorable Total materials varlance: $31,245 unfavorable Standard cost per pound of materlal: $6 Standard cost per direct labor-hour: $6 .Actual direct labor-hours: 17,550 hours Labor efficiency varlance: $3,000 favorable Standard number of direct labor-hours per unit of Roff. 5 hours Total labor varlance: $7,530 unfavorable The total number of units of Roff produced durlng August was: O 3,610 O 3,010 O 3,510 O 3,310