Use the following infromation for Questions 17 through 21:

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: $65,560 Material price variance: $5,960 unfavorable Total materials variance: $22,360 unfavorable Standard cost per pound of material: $4 Standard cost per direct labor-hour: $5 Actual direct labor-hours: 6,500 hours Labor efficiency variance: $3,500 favorable Standard number of direct labor-hours per unit of Roff: 2 hours Total labor variance: $400 unfavorable

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

Group of answer choices

10,800

3,600

14,400

6,500

Question 18

The standard material allowed to produce one unit of Roff was:

Group of answer choices

2 pounds

1 pound

3 pounds

4 pounds

Question 19

The actual material cost per pound was:

Group of answer choices

$4.00

$3.30

$4.40

$3.67

Question 20

The actual direct labor rate per hour was:

$4.40

$5.60

$5.00

$10.00

Question 21

The labor rate variance was:

Group of answer choices

$3,100 unfavorable

$3,100 favorable

$3,900 unfavorable

$3,900 favorable