Solved by a verified expert :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:’Actual cost of direct material purchased and used: $88,400’Material price variance: $3,400 unfavorable’Total materials variance: $23,900 unfavorable’Standard cost per pound of material: $5’Standard cost per direct labor-hour: $5’Actual direct labor-hours: 8,100 hours’Labor efficiency variance: $2,500 favorable’Standard number of direct labor-hours per unit of Roff: 2 hours’Total labor variance: $1,550 unfavorableThe total number of units of Roff produced during August was:1 .3,8002. 4,3003. 4,1004. 4,050