Vitex, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system:

The company's 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.
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?

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Standard Quantity or Hours Standard Price or Rate Standard Cost Inputs Direct materials Direct labor Variable manufacturing overhead Total standard cost per unit $3 per pound $18.00 12.00 2.40 $32.40 6 pounds 0.8 hours 0.8 hours $15 per hour $3 per hour Variances Reported Total Standarod Cost Price or Rate Quantity or Efficiency Direct materials Direct labor Variable manufacturing overhead Applled to Work In Process during the perlod. $405,000 $270,000 $54,000 $6,900 F $14,550 U $1,300 F $9,000 U $21.000 u $? U