$*$Applied to Work in Process during the period.

The company's manufacturing overhead cost is applied to production based on direct labor$-$hours. All of the materials purchased

during the period were used in production. Work in process inventories are insignificant and can be ignored.

Required:

How many units were produced last period?

How many pounds of direct material were purchased and used in production?

What was the actual cost per pound of material?

Note: Round your answer to $2$ decimal places.

How many actual direct labor$-$hours were worked during the period?

What was the actual rate paid per direct labor$-$hour?

Note: Round your answer to $2$ decimal places.

How much actual variable manufacturing overhead cost was incurred during the period?