Norway Company uses a standard cost accounting system. In 2018, 26,000 units were produced Each unit took several kilograms of direct materials and 16 standard hours of direct labour at a standard hourly rate of $15.00. Normal capacity was 50,300 direct labour hours. During the year, 111,800 kg of raw materials were purchased at $0.94 per kilogram. All materials purchased were used during the year. a. If the materials price variance was $6,708 favourable, what was the standard materials price per kilogram? b. If the materials quantity variance was $5,200 unfavourable, what was the standard materials quantity per unit