Kansas Company uses a standard cost accounting system. In 2017, the company produced 27, 600 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, 300 direct labor hours. During the year, 130, 200 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 $5, 208 favorable, what was the standard materials price per pound? (Round answer to 2 decimal places, e.g. 2.75.) Standard materials price per pound If the materials quantity variance was $13, 423 unfavorable, what was the standard materials quantity per unit? (Round answer to 1 decimal place, e.g. 1.5.) Standard materials quantity per unit What were the standard hours allowed for the units produced? Standard hours allowed