Oriole Manufacturing Company uses a standard cost accounting system. In 2022, 29,000 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 $9.00. Normal capacity was 50,200 direct labour hours. During the year, 118,900 kg of raw materials were purchased at $0.94 per kilogram. All materials purchased were used during the year.

If the materials price variance was $7,134 favourable, what was the standard materials price per kilogram? (Round answer to 2 decimal places, e.g. 5.25.) If the materials quantity variance was $5,800 unfavourable, what was the standard materials quantity per unit? (Round answer to 2 decimal places, e.g. 5.17.)

What were the standard hours allowed for the units produced?

If the labour quantity variance was $6,030 unfavourable, what were the actual direct labour hours worked? If the labour price variance was $18,828 favourable, what was the actual rate per hour? (Round answer to 2 decimal places, e.g. 15.25.) If total budgeted manufacturing overhead was $376,500 at normal capacity, what was the predetermined overhead rate? (Round answer to 2 decimal places, e.g. 15.25.) What was the standard cost per unit of product? (Round intermediate calculations and final answer to 2 decimal places, e.g. 1.25.)

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