You have been given the following information about the production of Susan Co., and are asked to provide the factory manager with information for a meeting with the vice president of operations. Direct materials (5 pounds at $4 per pound) Standard Cost Card $20.00 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 $34.00 The following is a variance report for the most recent period of operations. Variances Costs Total Standard Cost Price Quantity Direct materials $405,000 $5,175 F $9,000 U Direct labor 141,750 2,955 U 6,000 U (a) How many units were produced during the period? Number of units 13