7&8

7. The standard direct materials quantity allowed for the product units produced was 5,800 kilos (kg), the standard price was $2.20 per kg, and the direct materials quantity variance was $890 unfavorable. After actual production completed, the factory reported that each product unit required 0.78 kg of direct materials. a) Calculate the actual number of product units that were manufactured (round to the nearest unit). b) Calculate the actual price of the direct materials per kg if the total direct materials cost variance was $220 unfavorable (round to nearest $0.00). 8. A company's standard quantity of direct materials per product unit is 1.35 kilos (kg). The total standard cost of direct materials is $45,235. The company exceeded the standard quantity by 840 kg to produce 6,200 units of finished product. The direct materials price variance is $1,520 favorable. Calculate the actual price of direct materials per kg (round to nearest $0.00)