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	$	27.00
Direct labour, 1.2 direct labour-hours at $15 per direct labour-hour		18.00
Variable manufacturing overhead, 1.2 direct labour-hours at $3 per direct labour-hour		3.60
Fixed manufacturing overhead, 1.2 direct labour-hours at $7 per direct labour-hour		8.40
Standard cost per unit	$	57.00

	Total Standard Cost*		Variances Reported
			Price or Rate			Spending or Budget			Quantity or Efficiency			Volume
Direct materials	$	202,500	$	3,450	F				$	4,500	U
Direct labour	$	135,000	$	7,275	U				$	10,500	U
Variable manufacturing overhead	$	27,000				$	650	F	$	?	U
Fixed manufacturing overhead	$	63,000				$	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?

2. How many 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.)

4. How many actual direct labour-hours were worked during the period?

5. What was the actual rate paid per direct labour-hour? (Round your answer to 2 decimal places.)

6. How much actual variable manufacturing overhead cost was incurred during the period?

7. What is the total fixed manufacturing overhead cost in the companys flexible budget?

8. What were the denominator direct labour-hours for last period?