Kansas Company uses a standard cost accounting system. In 2017, the company produced 27,500 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $11.00. Normal capacity was 49,500 direct labor hours. During the year, 130,000 pounds of raw materials were purchased at $0.90 per pound. All materials purchased were used during the year.

(a)

If the materials price variance was $1,300 favorable, what was the standard materials price per pound? (Round answer to 2 decimal places, e.g. 2.75.)

Standard materials price per pound

0.91

(b)

If the materials quantity variance was $18,200 unfavorable, what was the standard materials quantity per unit? (Round answer to 1 decimal place, e.g. 1.5.)

Standard materials quantity per unit

4.0

(c)

What were the standard hours allowed for the units produced?

Standard hours allowed 44,000

(d) If the labor quantity variance was $4,400 unfavorable, what were the actual direct labor hours worked?

Actual hours worked