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 $13.00. Normal capacity was 50,400 direct labor hours. During the year, 130,700 pounds of raw materials were purchased at $0.91 per pound. All materials purchased were used during the year.

a) If the labor quantity variance was $7,800 unfavorable, what were the actual direct labor hours worked?

b) If the labor price variance was $13,380 favorable, what was the actual rate per hour? (Round answer to 2 decimal places, e.g. 2.75.)

c)If total budgeted manufacturing overhead was $357,840 at normal capacity, what was the predetermined overhead rate? (Round answer to 2 decimal places, e.g. 2.75.)

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

e) How much overhead was applied to production during the year?

f) 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.)