Standard Cost Card

Direct materials (7 pounds at $5 per pound)$35.00Direct labor (0.80 hours at $10)8.00Variable overhead (0.80 hours at $5 per hour)4.00Fixed overhead (0.80 hours at $8 per hour)6.40$53.40


Variances


Costs


Total Standard Cost


Price


Quantity

Direct materials$409,500$8,386 F$9,800 UDirect labor93,6005,035 U7,100 U

  1. How many units were produced during the period?

  2. (Round answer to 2 decimal places, e.g. 1.25.)

  3. (Round answer to 2 decimal places, e.g. 1.25.)