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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
Direct materials 2 pounds $ 3.00 per pound
Direct labor 1.00 hours $ 15 per hour
Total Variances Reported
Standard Cost* Price or Rate Quantity or Efficiency
Direct materials $ 390,000 $ 27,600 U $ 13,500 U
Direct labor $ ? $ 26,800 F $ 3,750 F

The company's manufacturing overhead cost is applied to production on the basis of direct labor-hours. The company purchased $441,600 of direct materials and at the end 3,500 pounds of direct materials are left in the inventory. Assuming zero beginning balance for direct materials.

Required:

1. How many units were produced last period?

2. How many pounds of direct material were purchased.

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. How much actual direct labor cost was incurred during the period?

6. What was the actual rate paid per direct labor-hour? (Round your answer to 2 decimal places.)

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