Crede Manufacturing Company uses a standard cost accounting system. In 2020, 28,000 units were produced. Each unit took several kilograms of direct materials and 1.6 standard hours of direct labour at a standard hourly rate of $15. Normal capacity was 49,600 direct labour hours. During the year, 109,200 kg of raw materials were purchased at $0.95 per kilogram. All materials purchased were used during the year.

If the materials price variance was $5,460 favourable, what was the standard materials price per kilogram? (Round answer to 2 decimal places, e.g. 5.25.)

Standard price per kilogram

$

If the materials quantity variance was $5,600 unfavourable, what was the standard materials quantity per unit? (Round answer to 2 decimal places, e.g. 5.17.)

Standard materials quantity per unit

kilograms

What were the standard hours allowed for the units produced?

Standard hours allowed

If the labour quantity variance was $10,350 unfavourable, what were the actual direct labour hours worked?

Actual direct labour hours

If the labour price variance was $9,098 favourable, what was the actual rate per hour? (Round answer to 2 decimal places, e.g. 15.25.)

Actual rate per hour

$

If total budgeted manufacturing overhead was $386,880 at normal capacity, what was the predetermined overhead rate? (Round answer to 2 decimal places, e.g. 15.25.)

Predetermined overhead rate

$

What was the standard cost per unit of product? (Round answer to 2 decimal places, e.g. 15.25.)

Standard cost per unit

$

How much overhead was applied to production during the year?

Overhead applied

$

Using selected answers above, what were the total costs assigned to work in process? (Round answer to the nearest whole dollar, e.g. 5,275.)

Total costs assigned to work in process

$