Kingbird Manufacturing Company uses a standard cost accounting system. In 2022, 27,000 units were produced. Each unit took several kilograms of direct materials and 1.6 standard hours of direct labour at a standard hourly rate of $12.00. Normal capacity was 48,100 direct labour hours. During the year, 113,400 kg of raw materials were purchased at $0.92 per kilogram. All materials purchased were used during the year.

a) If the materials price variance was $9,072 favourable, what was the standard materials price per kilogram? (Round answer to 2 decimal places, e.g. 5.25.)

Standard price per kilogram:

b) If the materials quantity variance was $5,400 unfavourable, what was the standard materials quantity per unit? (Round answer to 2 decimal places, e.g. 5.17.) Standard materials quantity per unit in kilograms?

c) What were the standard hours allowed for the units produced? Standard hours allowed:

d) If the labour quantity variance was $7,920 unfavourable, what were the actual direct labour hours worked?

Actual direct labour hours:

e) If the labour price variance was $17,544 favourable, what was the actual rate per hour? (Round answer to 2 decimal places, e.g. 15.25.)

Actual rate per hour:

f)If total budgeted manufacturing overhead was $404,040 at normal capacity, what was the predetermined overhead rate? (Round answer to 2 decimal places, e.g. 15.25.)

Predetermined overhead rate

g)What was the standard cost per unit of product? (Round intermediate calculations and final answer to 2 decimal places, e.g. 1.25.)

Standard cost per unit:

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

Overhead applied:

i)Using selected answers above, what were the total costs assigned to work in process? (Round answer to the nearest whole dollar, e.g. 5,275.)

Total costs assigned to work in process: