Short Answer #2: Use the following information to answer.

Baker, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system. The following inputs are standard quantity or hours, standard price or rate, and standard cost respectively.

Direct materials: 2.2 pounds, $8.3 per lb, $18.26

Direct labor: 1 hr, $7.85 per hr, $7.85

Variable manufacturing overhead: 1 hr, $4.65 per hr, $4.65

Total standard cost per unit: _none_, _none_, $30.76

The following inputs are total standard cost applied to work in process during the period, price or rate, and variances reported quantity or efficiency respectively.

Direct materials: $547,800, $9800 F, $33,200 U

Direct labor: $235,500, $3200 U, $15700 U

Variable manufacturing overhead: $139500, $4500 F, _none_ U

The companys 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.

1) How many units were produced last period?

2) How many pounds of direct materials were purchased and used in production?

3) What was the actual cost per pound of material?

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

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

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