Exercise 23-9 (Part Level Submission) You have been given the following informat

Question

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 $5 per hour) Fixed overhead (0.80 hours at $7 per hour) Standard Cost Card $36.00 5.60 4.00 5.60 $51.20 The following is a variance report for the most recent period of operations. Variances Total Standard Cost Price Quantity $9,500 U 6,500 U Cost Direct materials Direct labor $409,000 $7,470 F 63,622 4,400 U How many units were produced during the period? (Round answer to 0 decimal places, e.g. 125.) Number of units

Explanation / Answer

Number of units actually produced = Total standard cost of direct material / Cost per unit of direct material

Number of units actually produced = $409,000 / (9 pounds * $4 per pound)

Number of units actually produced = 11,361 units

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