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 (8 pounds at $4 per pound) Direct labor (0.70 hours at $8) Variable overhead (0.70 hours at $5 per hour) Fixed overhead (0.70 hours at $7 per hour) Standard Cost Card $32.00 5.60 3.50 4.90 $46.00 The following is a variance report for the most recent period of operations Variances Costs Total Standard Cost Price $408,000 $6,970 F 71,400 4,000 U Quantity $9,600 U 7,600 U Direct materials Direct labor (a) How many units were produced during the period? (Round answer to O decimal places, e.g. 125 Number of units