Vitex, Incorporated manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system: (1) Standard (2) Standard Price or Standard Cost Inputs Quantity or Hours Rate (1) x (2) Direct materials 2.30 pounds $ 16.20 per pound $ 37.26 Direct labor 1.00 hours $ 15.50 per hour $ 15.50 Variable manufacturing overhead 1.00 hours $ 9.20 per hour $ 9.20 Total standard cost per unit $ 61.96 Direct materials Direct labor Variable manufacturing overhead Total Standard Cost* $ 558,900 $ 232,500 $ 138,000 Variances Reported Quantity or Price or Rate Efficiency $ 10,585 F $ 32,400 U $ 3,200 U $ 15,500 U $ 4,800 F $ itu *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? Answer is complete but not entirely correct. 1. Number of units produced 19,000 2. Pounds of direct material purchased and used in production 45,700 3. Actual cost per pound $ 15.91 4. Actual direct labor-hours 20,000 5. Actual rate per direct labor-hour $ 15.40 6. Actual variable manufacturing overhead cost $ 9