Exercise 23-9 (Part Level Submission) You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations. Direct materials (9 pounds at $4 per pound) Direct labor (0.80 hours at $7) Variable overhead (0.80 hours at $3 per hour) Fixed overhead (0.80 hours at $8 per hour) Standard Cost Card $36.00 5.60 2.40 6.40 $50.40 The following is a variance report for the most recent period of operations. Costs Direct materials Direct labor Total Standard Cost $407,000 63,314 Variances Price Quantity $5,770 F $9,200 U 4,200 U 6,600 U ? (a) x Your answer is incorrect. Try again. How many units were produced during the period? (Round answer to 0 decimal places, e.g. 125.) Number of units