HIC Company uses a standard cost system in its accounting for the manufacturing costs of its only product. The standard cost information for materials and labor is as follows:

Direct labor: 1 hour at $\$ 6$ 6 During April of its first year of operation, the company completed 4,400 units and had the following materials and labor variances:

Materials price variance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $\$ 700 \mathrm{~F}$

Materials quantity variance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,200 U Labor rate variance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $900 \mathrm{U}$

Labor efficiency variance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $600 \mathrm{U}$

There was no Work-in-Process Inventory at the beginning or end of April.

Compute the following amounts:

1. The amount of materials and labor debited to Work-in-Process Inventory during April.

2. The pounds of materials used in production.

3. The actual hours of labor used in production.

4. The actual labor rate per hour.

Acthes en not $1 \mathrm{hm} 6.20$