Case $10-17($Algo$)$ Working Backwards from Variance Data $[$LO$10-1,$ LO$10-2,$ LO$10-3]$

Vitex, Incorporated manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system:

Inputs $(1)$ Standard Quantity or Hours $(2)$ Standard Price or Rate Standard Cost $(1)\backslash$times $(2)$

Direct materials $2\mathrm{.}50$ pounds $ $17\mathrm{.}00$ per pound $ $42\mathrm{.}50$

Direct labor $1\mathrm{.}00$ hours $ $15\mathrm{.}10$ per hour $ $15\mathrm{.}10$

Variable manufacturing overhead $1\mathrm{.}00$ hours $ $9\mathrm{.}30$ per hour $ $9\mathrm{.}30$

Total standard cost per unit $ $66\mathrm{.}90$

Total Variances Reported

Standard Cost$*$ Price or Rate Quantity or Efficiency

Direct materials $ $637,500$ $ $11,455$ F $ $34,000$ U

Direct labor $ $226,500$ $ $3,200$ U $ $15,100$ U

Variable manufacturing overhead $ $139,500$ $ $4,600$ F $ $?$ U

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

The company's manufacturing overhead cost is applied to production on the basis of 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:

$1.$ How many units were produced last period?

$2.$ How many pounds of direct material were purchased and used in production?

$3.$ What was the actual cost per pound of material? $($Round your answer to $2$ decimal places.$)$

$4.$ How many actual direct labor$-$hours were worked during the period?

$5.$ What was the actual rate paid per direct labor$-$hour? $($Round your answer to $2$ decimal places.$)$

$6.$ How much actual variable manufacturing overhead cost was incurred during the period?