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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:
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| %u2022 | Actual cost of direct material purchased and used: $108,160 |
| %u2022 | Material price variance: $4,160 unfavorable |
| %u2022 | Total materials variance: $27,160 unfavorable |
| %u2022 | Standard cost per pound of material: $5 |
| %u2022 | Standard cost per direct labor-hour: $6 |
| %u2022 | Actual direct labor-hours: 7,600 hours |
| %u2022 | Labor efficiency variance: $3,000 favorable |
| %u2022 | Standard number of direct labor-hours per unit of Roff: 2 hours |
| %u2022 | Total labor variance: $2,320 unfavorable |
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The total number of units of Roff produced during August was what?
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