The Bennett Company uses standard costing. The company makes and sells a single products called “The Hopper”. The following data are for the month of October. Note: all materials purchased was used in production. There were no beginning or ending raw materials inventories.

Actual cost of direct labor $65,975 Labor rate variance 2,275 U Total labor variance 7,175 U Standard cost per direct labor hour $7 Standard cost per pound of material $6 Actual pounds of material used 11,200 Material price variance $2,800 F Standard pounds of material per unit 2.5 Total materials variance $1,400 U

1.) The total number of units of “The Hopper” produced during October was A.)9,100 B.)4,480 C.)8,400 D.)4,200

2.) The standard direct labor hours allowed to produce one unit of “The Hopper” was A.)2 hours B.)3 hours C.)1.75 hours D.)2.17 hours

3.) The actual labor cost per hour was A.)$7.00 B.)$7.85 C.)$7.25 D.)$8.00

4.) The actual material cost per pound was A.)$6.40 B.)$5.75 C.)$5.40 D.)$6.25