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	0.5 kilograms		? hours
Standard price or rate	$2 per kilogram	$	? per hour
Standard cost per unit	$1.00	$	?

During the past month, the company purchased 1,570 kilograms of direct materials at a cost of $2,512. All of this material was used in the production of 1,820 units of product using 460 hours of direct labour. Direct labour cost totalled $5,980 for the month. The following variances have been computed:

Labour rate variance	$	460	U
Total labour variance	$	440	F
Materials quantity variance	$	1,320	U

Required:

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

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