Use the given standard cost card answer the following question and show necessary calculations. Note that there are no ending inventories in work in process and direct material account. Manufacturing overhead cost is applied to production on the basis of direct labor hours.

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?

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?

STANDARD COST CARD Direct materials, 6 pounds at $3 per pound . . . $18.00 Direct labor, 0.8 direct labor-hours at $15 per direct labor-hour . $12.00 Variable manufacturing overhead, 0.8 direct labor-hours at $3 per direct labor-hour . . . $2.40 Total Variances Reported Standard Price Quantity or Cost* or Rate 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 $?T U Applied to Work in Process during the period. * Entry obliterated