1. Tillman Company makes pipe using metal. The company uses a standard costing system. Variable overhead is allocated on the basis of direct material usage (pounds). Overhead is allocated to units based on expected production of 12,700 units. Tillman maintains a materials inventory, so the amount of material used is not necessarily the same as the amount of material purchased in any one month.

The standard cost sheet for a unit of pipe follows.

Direct material	7 pounds @ $6.00	$42.00
Direct labor	3 hours @ $26.00	$78.00
Variable OH	7 pounds @ $3.00	$21.00
Fixed OH		$21.00
Total		$162.00

August financial results show that the average purchase price of metal was $6.30 per pound. The purchase price variance $34,707 unfavorable. The variable overhead efficiency variance was 8,700 unfavorable. Good output produced totaled 15,700 units.

1. How many pounds of metal were purchased in August?
2. What was the direct material efficiency variance in August?
3. How many pounds of metal were used in August?