23) Klash Company adopted a standard cost system several years ago. The company uses standard costs for all its inventories. The standard costs for direct materials and labor for its single product are as follows: Materials ( 12 kilograms per unit $7.00 per kilogram) =$84.00 per unit: direct labor ( 8 hours per unit $12.00 per hour) =$96.00 per unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December: Required: 1. Calculate the standard cost of the actual kilograms of material purchased. 2. Calculate the total standard kilograms (SQ ) allowed for the production of the period (that is, for "equivalent units produced with respect to direct materials"). 3. Calculate the total standard cost of materials for the production of the period. 4. Calculate the actual price (AP) per kilogram of material of material purchased this period. 5. Calculate the direct labor rate variance