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Crede Manufacturing Company uses a standard cost accounting system. In 2020, 26,000 units were produced. Each unit took several kilograms of direct materials and 1.6

Crede Manufacturing Company uses a standard cost accounting system. In 2020, 26,000 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 $9. Normal capacity was 50,900 direct labour hours. During the year, 117,000 kg of raw materials were purchased at $0.95 per kilogram. All materials purchased were used during the year.

If the materials quantity variance was $5,200 unfavourable, what was the standard materials quantity per unit?(Round answer to 2 decimal places, e.g. 5.17.)

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