You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations.

		Standard Cost Card
Direct materials (6 pounds at $5 per pound)		$30.00
Direct labor (0.70 hours at $10)		7.00
Variable overhead (0.70 hours at $4 per hour)		2.80
Fixed overhead (0.70 hours at $9 per hour)		6.30
		$46.10

The following is a variance report for the most recent period of operations.

				Variances
Costs		Total Standard Cost		Price			Quantity
Direct materials		$405,000		$4,141	F		$9,100	U
Direct labor		94,500		5,599	U		7,300	U

(a) How many units were produced during the period? (Round answers to 0 decimal places, e.g. 125.)

Number of units

(b) How many pounds of raw material were purchased and used during the period? (Round answers to 0 decimal places, e.g. 125.)

Raw material

pounds

(c) What was the actual cost per pound of raw materials? (Round to 2 decimal places, e.g. 1.25.)

Actual cost per pound of raw materials

$

/lb

(d) How many actual direct labor hours were worked during the period? (Round answers to 0 decimal places, e.g. 125.)

Actual direct labor hours

hours

(e) What was the actual rate paid per direct labor hour? (Round to 2 decimal places, e.g. 1.25.)

Actual rate paid per direct labor hour

/hr