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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 2.00 pounds $ 16.50 per pound $ 33.00
Direct labor 1.00 hours $ 15.80 per hour $ 15.80
Variable manufacturing overhead 1.00 hours $ 9.40 per hour $ 9.40
Total standard cost per unit $ 58.20

Total Variances Reported
Standard Cost* Price or Rate Quantity or Efficiency
Direct materials $ 627,000 $ 11,600 F $ 33,000 U
Direct labor $ 300,200 $ 4,000 U $ 15,800 U
Variable manufacturing overhead $ 178,600 $ 4,300 F $ ? U

*Applied to Work in Process during the period.

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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