Kansas Company uses a standard cost accounting system. In 2014, the company produced 28, 200 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was 49, 750 direct labor hours. During the year, 131, 900 pounds of raw materials were purchased at $0.90 per pound. All materials purchased were used during the year. If the materials price variance was $2, 638 favorable, what was the standard materials price per pound? Standard materials price per pound If the materials quantity variance was $12, 383 unfavorable, what was the standard materials quantity per unit? Standard materials quantity per unit