Young Bay Surfboards manufactures fiberglass surfboards. The standard cost of direct materials and direct manufacturing labor is $213 per board. This includes 35 pounds of direct materials, at the budgeted price of $2 per pound, and 11 hours of direct manufacturing labor, at the budgeted rate of $13.00 per hour. Following are additional data for the month of July:

Requirements

1.	Compute direct manufacturing labor variances for July.
2.	Compute the actual pounds of direct materials used in production in July.
3.	Calculate the actual price per pound of direct materials purchased.
4.	Calculate the direct materials price variance.

Data table

Units completed	5,600 units
Direct material purchases	230,000 pounds
Cost of direct material purchases	$644,000
Actual direct manufacturing labor-hours	40,000 hours
Actual direct labor cost	$576,000
Direct materials efficiency variance	$1,100 F

There were no beginning inventories.