Vitex, Incorporated, manufactures a popular consumer product and it provided the following data from its standard cost system:

Inputs	(1) Standard Quantity or Hours	(2) Standard Price or Rate	Standard Cost (1) (2)
Direct materials	2.20	pounds	$ 16.90	per pound	$ 37.18
Direct labor	1.00	hours	$ 16.10	per hour	$ 16.10
Variable manufacturing overhead	1.00	hours	$ 9.50	per hour	$ 9.50
Total standard cost per unit					$ 62.78

	Total	Variances Reported
Standard Cost*	Price or Rate	Quantity or Efficiency
Direct materials	$ 743,600	$ 13,340	F	$ 33,800	U
Direct labor	$ 322,000	$ 4,200	U	$ 16,100	U
Variable manufacturing overhead	$ 190,000	$ 4,500	F	$ ?question mark	U

*Applied to Work in Process during the period.

The company's manufacturing overhead cost is applied to production based on 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?

Note: Round your answer to 2 decimal places.

1. How many actual direct labor-hours were worked during the period?
2. What was the actual rate paid per direct labor-hour?

Note: Round your answer to 2 decimal places.

1. How much actual variable manufacturing overhead cost was incurred during the period?