The Bennett Company uses standard costing. The company makes and sells a single products called "The Hopper". The following data are for the month of October. Note: all materials purchased was used in production. There were no beginning or ending raw materials inventories.
Actual cost of direct labor $65,975
Labor rate variance 2,275 U
Total labor variance 7,175 U
Standard cost per direct labor hour $7
Standard cost per pound of material $6
Actual pounds of material used 11,200
Material price variance $2,800 F
Standard pounds of material per unit 2.5
Total materials variance $1,400 U
The total number of units of "The Hopper" produced during October was
A.)9,100
B.)4,480
C.)8,400
D.)4,200