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 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 product

1. Number of units produced

2. Pounds of direct material purchased and used in production

3. Actual cost per pound

4. Actual direct labor-hours

5. Actual rate per direct labor-hour

6. Actual variable manufacturing overhead cost