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. Direct materials (9 pounds at $ 4 per pound) Direct labor (0.80 hours at $10) Variable overhead (0.80 hours at $ 4 per hour) Fixed overhead (0.80 hours at $ 7 per hour) Standard Cost Card $36.00 8.00 3.20 5.60 $52.80 The following is a variance report for the most recent period of operations. Variances Costs Direct materials Direct labor Total Standard Cost Price Quantity $410,400 $5,250 F $9,600 U 91,200 4,855 U 5,900 U How many units were produced during the period? Number of units