Case $10-17($Static$)$ 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 Rate Standard Cost $(1)\backslash$times $(2)$

Direct materials $6$ pounds $ $3$ per pound $ $18\mathrm{.}00$

Direct labor $0\mathrm{.}8$ hours $ $15$ per hour $ $12\mathrm{.}00$

Variable manufacturing overhead $0\mathrm{.}8$ hours $ $3$ per hour $ $2\mathrm{.}40$

Total standard cost per unit $ $32\mathrm{.}40$

Total Variances Reported

Standard Cost$*$ Price or Rate Quantity or Efficiency

Direct materials $ $405,000$ $ $6,900$ F $ $9,000$ U

Direct labor $ $270,000$ $ $14,550$ U $ $21,000$ U

Variable manufacturing overhead $ $54,000$ $ $1,300$ 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$?$