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...

Standard Cost CardDirect 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.)