Consider the following:

Standard direct labour rate

$13.50

Actual direct labour rate

$11.00

Standard direct-labour-hours

13,000

Direct labour quantity varianceunfavourable

$6,750

Standard unit price of materials

$5.50

Actual quantity purchased and used

1,900

Standard quantity allowed for actual production

1,550

Materials purchase price variancefavourable

$228

For each requirement, show your computations by first selecting the formula to compute the amount then entering the amounts in the formula and solving for your answer. (Abbreviations used: Act. = Actual; DL = Direct labour; F = Favourable; Qty. = Quantity; PPV = Purchase price variance; Prod. = Production; Std. = Standard; U = Unfavourable.)

Requirement 1. Compute the actual hours worked, rounded to the nearest hour.

(

/

) +

=

Act. hours worked

(

/

) +

=

Requirement 2. Compute the actual purchase price per unit of materials, rounded to the nearest penny.

-

(

/

) =

Act. price per unit

-

(

/

) =