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 $35.00 8.00 Direct materials (7 pounds at $5 per pound) Direct labor (0.80 hours at $10) Variable overhead (0.80 hours at $5 per hour) Fixed overhead (0.80 hours at $7 per hour) 4.00 5.60 $52.60 The following is a variance report for the most recent period of operations. Costs Total Standard Cost Variances Price Quantity $4,154 F $9,400 U 4,008 U 7,400U Direct materials Direct labor $406,000 92,800 (a) Your answer is incorrect. How many units were produced during the period? Number of units |