) A partial standard cost card for the single product produced by Macentoch Company is given below:

Direct materials: 3 pounds @ $8 per pound

Direct labor: ? hours @ ? Per hour

Last period the company produced 4,000 units of product. Cost and other data associated with this production are given below:

	Direct materials purchased and used, at cost	$103,320
	Direct labor cost incurred (10,400 hours)	$120,640
	Materials price variance	$2,520	Unfavorable
	Labor efficiency variance	$4,800	Unfavorable
	Total labor variance	$640	Unfavorable

The direct materials purchases variance is computed when the materials are purchased.

Required:

a. Determine the number of pounds of direct materials purchased and used during the period.

b. Determine the materials quantity variance.

c. Determine the standard direct labor rate per direct labor hour.

d. Determine the standard hours allowed for the production of the period.