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

standard cost system:

Inputs

Direct materials

Direct labor

Variable manufacturing overhead

Total standard cost per unit

$(1)$ Standard

Quantity or Hours

$2\mathrm{.}20$ pounds

$(2)$ Standard Price or

Rate

$1\mathrm{.}00$ hours

$1\mathrm{.}00$ hours

$(2)$

Direct materials

Direct labor

Variable manufacturing overhead

$*$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:

How many units were produced last period?

How many pounds of direct material were purchased and used in production?

What was the actual cost per pound of material?

Note: Round your answer to $2$ decimal places.

How many actual direct labor$-$hours were worked during the period?

What was the actual rate paid per direct labor$-$hour?

Note: Round your answer to $2$ decimal places.

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