Wilson Manufacturing has provided you with the following variances for the month of March: 
Wilson Manufacturing produced 6,200 units during the month of March; 6,000 units were budgeted. Raw materials inventory did not change over the period. You have also been provided the following partial information: 
Calculate the:
a. pounds of direct materials (purchased = used).
b. actual direct labor hours.
c. actual labor cost in dollars.
d. actual spending for materials.
Definitions:
Substance Abuse
The harmful or hazardous use of psychoactive substances, including alcohol and illicit drugs.
Turning Point
A moment or event that signifies a significant change or shift in direction or focus.
Critical Point
A pivotal condition or moment at which a significant change occurs.
Situational Change Trigger
An event, circumstance, or condition that causes a shift or transformation in the current state of affairs.
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