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)