The company uses standard costing the company makes and

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The Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

• Actual cost of direct material purchased and used: $110,792
• Material price variance: $10,072 unfavorable
• Total materials variance: $24,872 unfavorable
• Standard cost per pound of material: $4
• Standard cost per direct labor-hour: $7
• Actual direct labor-hours: 10,340 hours
• Labor efficiency variance: $2,800 favorable
• Standard number of direct labor-hours per unit of Roff: 3 hours
• Total labor variance: $2,370 unfavorable

The total number of units of Roff produced during August was:
3180, 3380, 3580 or 3400 (answer choices)

Reference no: EM13605923

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