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 provided the following data from its standard cost system:

Inputs$(1)$ Standard Quantity or Hours$(2)$ Standard Price or RateStandard Cost $(1)(2)$Direct materials$2\mathrm{.}40$pounds$ $17\mathrm{.}10$per pound$ $41\mathrm{.}04$Direct labor$1\mathrm{.}00$hours$ $15\mathrm{.}60$per hour$ $15\mathrm{.}60$Variable manufacturing overhead$1\mathrm{.}00$hours$ $9\mathrm{.}40$per hour$ $9\mathrm{.}40$Total standard cost per unit$$$ $66\mathrm{.}04$

$$TotalVariances ReportedStandard Cost$*$Price or RateQuantity or EfficiencyDirect materials$ $779,760$$ $13,804$F$ $34,200$UDirect labor$ $296,400$$ $4,000$U$ $15,600$UVariable manufacturing overhead$ $178,600$$ $4,200$F$ $?$question mark$$U

$*$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?