Planned to manufacture units 28,000 .

Actual manufactured units25,000 .

Production during the month

Direct materials 290,000 kilograms

Direct labour hours41,000 .

Direct materials purchased 315,000 kilograms for $586,800.

Factory wages for direct labour were $430,500.

Raven uses the following standards for one unit of product to assist in controlling its costs:

Cost Quantity

Direct materials $X per kilogram 12 kilograms

Direct labour $10.00 per hour X hours

• The purchase price variance for direct materials was $45,000 U.
• The efficiency variance for direct labour was 90,000 F.

What is the standard direct materials cost per kilogram and the standard number of direct labour hours per unit (rounded to two decimal places)?