Labour data for making one unit of finished product in Hideo Company are as follows: (1) Price-hourly wage rate $13.00, payroll taxes $0.70, and fringe benefits $1.30. (2) Quantity-actual production time 1.00 hours, rest periods and cleanup 0.20 hours, and set-up and downtime 0.50 hours. Calculate the following: (Round answers to 2 decimal places, e.g. 15.25.) (a) Standard direct labour rate per hour $ hours (b) Standard direct labour hours per unit (c) Standard labour cost per unit $ Sprague Company's standard materials cost per unit of output is $10 (2 kg x $5). During July, the company purchases and uses 3,200 kg of materials costing $16,480 in making 1,500 units of finished product. Calculate the total, price, and quantity materials variances. (Round per unit calculations to 2 decimal places, e.g. 1.25 and final answers to 0 decimal places, e.g. 125.) Total materials variance $ Materials price variance $ Materials quantity variance $