You have been given the Fol|0wing information about the production of Debra Co.. and are asked to provide the plant managerwith information for a meeting with the vice president of operations. Standard Cost Card Direct materials (8 pounds at $5 per pound] $40.00 Direct labor (0.7 hours at $10) 7.00 Variable overhead (0.7 hours at $3 per hour) 2.10 Fixed overhead (0.7 hours at $7 per hour] 4.90 $54.00 The following is a variance report for the most recent period of operations. Variances Costs Total Standard Cost Price Quantity Direct materials 3409.600 $8.378 F $9.300 U Direct labor 71.680 3.869 U 5.700 U [a] How many units were produced during the period? Number of units