You have recently accepted a position with Sea-Jewels Inc., the manufacturer of a popular consumer product. When trying to open your variance analysis files, you find some of them have become corrupted. All you can retrieve is shown below: Standard Cost Card Direct materials, 9 kilograms at $3 per kilogram Direct labour, 1.2 direct labour-hours at $15 per direct labour-hour Variable manufacturing overhead, 1.2 direct labour-hours at $3 per direct labour-hour Fixed manufacturing overhead, 1.2 direct labour-hours at $7 per direct labour-hour Standard cost per unit $ 27.00 18.00 3.60 8.40 $ 57.00 Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Total Price Standard or Rate Cost* $202,500 $ 3,450 F $135,000 $ 7,275 U $ 27,000 $ 63,000 Variances Reported Spending Quantity or or Volume Efficiency Budget $ 4,500 U $ 10,500 U $650 F $ ?t U $250 F $ 7,000 U * Applied to Work in Process during the period + Data corrupted Manufacturing overhead cost is applied to production on the basis of direct labour-hours and that all of the materials purchased during the period were used in production. Since the company uses JIT to control work flows, work in process inventories are insignificant and can be ignored. Use the information you do have to answer the following questions. Required: 1. How many units were produced last period? Number of units produced 2. How many kilograms of direct material were purchased and used in production? Kilograms of direct material were purchased and used in production 3. What was the actual cost per kilogram of material? (Round your answer to 2 decimal places.) Actual cost per kilogram 4. How many actual direct labour-hours were worked during the period? Actual direct labour-hours 5. What was the actual rate paid per direct labour-hour? (Round your answer to 2 decimal places.) Actual rate per direct labour-hour 6. How much actual variable manufacturing overhead cost was incurred during the period? Actual variable manufacturing overhead cost 7. What is the total fixed manufacturing overhead cost in the company's flexible budget? Total fixed manufacturing overhead cost 8. What were the denominator direct labour-hours for last period? Denominator direct labour-hours