You have recently graduated from university and have accepted a position with Sea-Jewels Inc., the manufacturer of a popular consumer product. During your first week on the job, the vicepresident has been favourably impressed with your work. She has been so impressed, in fact, that yesterday she called you into her office and asked you to attend the executive committee meeting this morning to lead a discussion on the variances reported for last period. Anxious to favourably impress the executive committee, you took the variances and supporting data home last night on a memory stick to study.

Unfortunately, when you tried to open the files this morning some of them had become corrupted. All you could retrieve is shown below:

Standard Cost Card
Direct materials, 10 kilograms at $2 per kilogram	$ 20.00
Direct labour, 1.5 direct labour-hours at $14 per direct labour-hour	21.00
Variable manufacturing overhead, 1.5 direct labour-hours at $6 per direct labour-hour	9.00
Fixed manufacturing overhead, 1.5 direct labour-hours at $10 per direct labour-hour	15.00
Standard cost per unit	$ 65.00

		Variances Reported
	Total Standard Cost*	Price or Rate	Spending or Budget	Quantity or Efficiency	Volume
Direct materials	$144,000	$7,555 F		$7,100 U
Direct labour	$151,200	$8,625 U		$9,800 U
Variable manufacturing overhead	$64,800		$520 F	$? U
Fixed manufacturing overhead	$108,000		$280 F		$7,000 U

*Applied to work in process during the period.

Data corrupted.

You recall that 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.

It is now 8:30 A.M. The executive committee meeting starts in just one hour; you realize that to avoid looking grossly incompetent, you must somehow generate the necessary backup data for the variances before the meeting begins. Without backup data, it will be impossible to lead the discussion or answer any 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?