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 $(1)\backslash$times $(2)$

Direct materials $2\mathrm{.}50$ pounds $ $16\mathrm{.}30$ per pound $ $40\mathrm{.}75$

Direct labor $1\mathrm{.}00$ hours $ $15\mathrm{.}90$ per hour $ $15\mathrm{.}90$

Variable manufacturing overhead $1\mathrm{.}00$ hours $ $9\mathrm{.}50$ per hour $ $9\mathrm{.}50$

Total standard cost per unit $ $66\mathrm{.}15$

Total Variances Reported

Standard Cost$*$ Price or Rate Quantity or Efficiency

Direct materials $ $611,250$ $ $11,455$ F $ $32,600$ U

Direct labor $ $238,500$ $ $3,200$ U $ $15,900$ U

Variable manufacturing overhead $ $142,500$ $ $4,900$ 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:

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?