Kansas Company uses a standard cost accounting system. In 2020, the company produced 27.700 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct laborat a standard hourly rate of $12.00. Normal capacity was 50,000 direct labor hours. During the year, 131,400 pounds of raw materials were purchased at $0.94 per pound. All materials purchased were used during the year. (a) Your answer is correct If the materials price variance was $2,628 favorable, what was the standard materials price per pound? (Round answer to 2 decimal places, eg 275.) Standard materials price per pound $ eTextbook and Media Attempts: 2 of 5 used (b) Your answer is incorrect. If the materials quantity variance was $19,776 unfavorable, what was the standard materials quantity per unit? Standard materials quantity per unit pounds