Kansas Company uses a standard cost accounting system. In 2020, the company produced 28,000 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was 50,000 direct labor hours. During the year, 117,000 pounds of raw materials were purchased at $0.92 per pound. All materials purchased were used during the year.

Instructions

a. If the materials price variance was $3,510 favorable, what was the standard materials price per pound?

b. If the materials quantity variance was $4,750 unfavorable, what was the standard materials quantity per unit?

c. What were the standard hours allowed for the units produced?

d. If the labor quantity variance was $7,200 unfavorable, what were the actual direct labor hours worked?

e. If the labor price variance was $9,080 favorable, what was the actual rate per hour?