Kansas Company uses a standard cost accounting system. In 2017, the company produced 27,700 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 50,100 direct labor hours. During the year, 130,900 pounds of raw materials were purchased at $0.91 per pound. All materials purchased were used during the year.

1. If the materials price variance was $1,309 favorable, what was the standard materials price per pound? (Round answer to 2 decimal places, e.g. 2.75.)

Standard materials price per pound $_________

2. If the materials quantity variance was $15,944 unfavorable, what was the standard materials quantity per unit? (Round answer to 1 decimal place, e.g. 1.5.)

Standard materials quantity per unit? ________________

3. What were the standard hours allowed for the units produced?

Standard hours allowed? _____________

4. If the labor quantity variance was $6,000 unfavorable, what were the actual direct labor hours worked?

Actual hours worked_____________

5. If the labor price variance was $4,482 favorable, what was the actual rate per hour? (Round answer to 2 decimal places, e.g. 2.75.)

Actual rate per hour $_____________________

6. If total budgeted manufacturing overhead was $355,710 at normal capacity, what was the predetermined overhead rate? (Round answer to 2 decimal places, e.g. 2.75.)

Predetermined overhead rate $

7. What was the standard cost per unit of product? (Round answer to 2 decimal places, e.g. 2.75.)

Standard cost per unit $

8. How much overhead was applied to production during the year?

Overhead applied $

9. Using one or more answers above, what were the total costs assigned to work in process? (Round standard cost per unit to 2 decimal places, e.g. 2.75 and final answer to 0 decimal places, e.g. 125.)

Total costs assigned $