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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Actual cost of direct material purchased and used: $85,400 |
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Material price variance: $12,200 unfavorable |
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Total materials variance: $26,000 unfavorable |
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Standard cost per pound of material: $3 |
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Standard cost per direct labor-hour: $5 |
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Actual direct labor-hours: 9,100 hours |
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Labor efficiency variance: $4,000 favorable |
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Standard number of direct labor-hours per unit of Roff: 3 hours |
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Total labor variance: $550 unfavorable |
The standard material allowed to produce one unit of Roff was?