Grand River Manufacturing produces a metal flange that it sells to several local home building supply retailers. The company has set standards as follows for materials and labour:

	Direct Materials	Direct Labour
Standard quantity or hours per unit	0.4 kilograms		? hours
Standard price or rate	$2 per kilogram	$	? per hour
Standard cost per unit	$0.80	$	?

During the past month, the company purchased 1,590 kilograms of direct materials at a cost of $2,226. All of this material was used in the production of 1,395 units of product using 470 hours of direct labour. Direct labour cost totalled $7,050 for the month. The following variances have been computed:

Labour rate variance	$	470	U
Total labour variance	$	370	F
Materials quantity variance	$	2,064	U

1.

Compute the following for direct labour. (Round "hours per unit" answer to 2 decimal places.)

a. standard rate per hour of labour

b. standard quanity allowed for labour for the months productions

c. standard quanity of labour allowed per unit of production

2.

Compute the following for direct materials. (Round your answers to 2 decimal places.)

a. actual direct material cost per kilogram for the month

b. material price variance