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 $2\mathrm{.}10$ pounds $ $17\mathrm{.}00$ per pound $ $35\mathrm{.}70$

Direct labor $1\mathrm{.}00$ hours $ $15\mathrm{.}20$ per hour $ $15\mathrm{.}20$

Variable manufacturing overhead $1\mathrm{.}00$ hours $ $9\mathrm{.}40$ per hour $ $9\mathrm{.}40$

Total standard cost per unit $ $60\mathrm{.}30$

Total Variances Reported

Standard Cost$*$ Price or Rate Quantity or Efficiency

Direct materials $ $535,500$ $ $9,715$ F $ $34,000$ U

Direct labor $ $228,000$ $ $3,200$ U $ $15,200$ U

Variable manufacturing overhead $ $141,000$ $ $4,300$ 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?