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Kansas Company uses a standard cost accounting system. In 2020, the company produced27,900units. Each unit took several pounds of direct materials and 1.6 standard hours

Kansas Company uses a standard cost accounting system. In 2020, the company produced27,900units. 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 was50,100direct labor hours. During the year,130,800pounds of raw materials were purchased at $0.91per pound. All materials purchased were used during the year.

If the materials quantity variance was $18,048unfavorable, what was the standard materials quantity per unit?

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