Chapter 7, Problem 1SC

Can you help me solve this general accounting problem with the correct methodology?

Please provide the accurate answer to this general accounting problem using appropriate methods.

Paramount Company uses a standard costing system that allows 2.5 pounds of direct materials for one finished unit. During August, the company purchased 35,000 pounds of direct materials for $175,000 and manufactured 13,200 finished units. The standard direct materials cost allowed for the units manufactured is $132,000. The performance report shows that Paramount has an unfavorable direct materials usage variance of $6,400. Also, the company records any price variance for materials at time of purchase. The number of pounds of direct materials used to produce August's output was__ pounds.