Karl Kooling is the management accountant for Triple A Candy Manufacturers. For the current year, Karl expects to incur a total of $768,420 in manufacturing overhead costs and $465,710 in direct labour costs. Triple As variable manufacturing overhead rate has been 80% of direct labour cost, and that rate is not expected to change. The standard direct labour cost per kilogram of candy is $5.60. What is Triple As standard variable manufacturing overhead cost per kilogram of candy? Select