1. Compute the actual hours worked, rounded to the nearest hour.

2. Compute the actual purchase price per unit of materials, rounded to the nearest euro cent.

Standard direct-labor rate Actual direct-labor rate Standard direct-labor hours Direct-labor quantity variance-unfavorable Standard unit price of materials Actual quantity purchased and used Standard quantity allowed for actual production Materials purchase price variance-favorable 30.00 23.50 10,000 18,000 9.20 2,500 1,850 1,000