Mankiw 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 materials: 5 pounds at $8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $40

Direct labor: 4 hours at $8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

During April of its first year of operation, the company completed 2,300 units and had the following materials and labor variances:

Materials price variance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,400 F

Materials quantity variance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,800 F

Labor rate variance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,350 U

Labor efficiency variance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,600 U

There was no work-in-process inventory at the beginning or end of April.

Required:

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