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 (9 pounds at $3 per pound)		$27.00
Direct labor (0.80 hours at $7)		5.60
Variable overhead (0.80 hours at $3 per hour)		2.40
Fixed overhead (0.80 hours at $8 per hour)		6.40
		$41.40

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

				Variances
Costs		Total Standard Cost		Price			Quantity
Direct materials		$405,000		$8,070	F		$9,500	U
Direct labor		84,000		5,000	U		8,000	U

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

Number of units

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

Raw material

pounds

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

Actual cost per pound of raw materials

$

/lb

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

Actual direct labor hours

hours

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

Actual rate paid per direct labor hour

$

/hr