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Vitex, Incorporated, manufactures a popular consumer product and it provided the following data from its standard cost system: * Applied to Work in Process during

Vitex, Incorporated, manufactures a popular consumer product and it provided the following data from its standard cost system:
*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?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)\times (2)
Direct materials 6 pounds $ 3 per pound $ 18.00
Direct labor 0.8 hours $ 15 per hour $ 12.00
Variable manufacturing overhead 0.8 hours $ 3 per hour $ 2.40
Total standard cost per unit $ 32.40
Total Variances Reported
Standard Cost* Price or Rate Quantity or Efficiency
Direct materials $ 405,000 $ 6,900 F $ 9,000 U
Direct labor $ 270,000 $ 14,550 U $ 21,000 U
Variable manufacturing overhead $ 54,000 $ 1,300 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?
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