Bramble Company uses a standard cost accounting system. In 2020, the company produced 28,500 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $11.00. Normal capacity was 50,400 direct labor hours. During the year, 131,100 pounds of raw materials were purchased at $0.92 per pound. All materials purchased were used during the year.

(a)

If the materials price variance was $1,311 favorable, what was the standard materials price per pound? (Round answer to 2 decimal places, e.g. 2.75.)

Standard materials price per pound

$

(b)

If the materials quantity variance was $15,903 unfavorable, what was the standard materials quantity per unit?

Standard materials quantity per unit

pounds