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Vitex, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system: (2) Standard Standard Cost (1)

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Vitex, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system: (2) Standard Standard Cost (1) Standard Quantity (1) x (2) Price Inputs or Hours or Rate per 16.80 pound $15.40 per hour $. 36.96 $15.40 Direct materials Direct labor Variable manufacturing 2.20 pounds 1.00 hours 9.10 overhead 1.00 hours 9.10 per hour Total standard cost per $61.46 unit Variances Reported Price Quantity or or Rate Efficiency $33,600 U $15,400 U Total Standard Cost* $628,320 $11,426 F $261,800 $3,600 U Variable manufacturing overhead $154,700 $ 4,500 F $ Direct materials Direct labor "Applied to Work in Process during the period. The company's manufacturing overhead cost is applied to production on the basis of direct labor-hours. All of the materials purchased during the period were used in production. Work in process inventories are insignificant and can be ignored. Required: 1. How many units were produced last period? 2. How many pounds of direct material were purchased and used in production? 3. What was the actual cost per pound of material? (Round your answer to 2 decimal places.) 4. How many actual direct labor-hours were worked during the period? 5. What was the actual rate paid per direct labor-hour? (Round your answer to 2 decimal places.) 6. How much actual variable manufacturing overhead cost was incurred during the period? Number of units produced 2. 1 Pounds of direct material purchased and used in production Actual cost per pound Actual direct labor-hours Actual rate per direct labor-hour 6. 3. 4. 5 Actual variable manufacturing overhead cost CO

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