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

Vitex, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system:

Inputs (1) Standard Quantity or Hours (2) Standard Price or Rate Standard Cost (1) (2)
Direct materials 2.30 pounds $ 17.10 per pound $ 39.33
Direct labor 1.00 hours $ 15.90 per hour $ 15.90
Variable manufacturing overhead 1.00 hours $ 9.30 per hour $ 9.30
Total standard cost per unit $ 64.53

Total Variances Reported
Standard Cost* Price or Rate Quantity or Efficiency
Direct materials $ 786,600 $ 13,920 F $ 34,200 U
Direct labor $ 318,000 $ 4,200 U $ 15,900 U
Variable manufacturing overhead $ 186,000 $ 4,400 F $ ? U

*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:

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?

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