Please answer.

a)

Brief Exercise 12.2 Hideo Company accumulates the following data concerning raw materials in making one unit of nished product: (1) Pricenet purchase price $1.95, freight in $0.15, and receiving and handling $0.10. (2) Quantityrequired materials 3.05 kg, allowance for waste and spoilage 0.25 kg. Calculate the following: (a) Standard direct materials price per unit (Round answer to 2 decimal places, e.g. 15.25.) $ (b) Standard direct materials quantity per unit (Round answer to 2 decimal places, 9.9. 15.25.) kilograms (c) Total standard material cost per unit (Round answer to 3 decimal places, e.g. 15.254.) $ Brief Exercise 12.3 Labour data for making one unit of finished product in Hideo Company are as follows: (1) Pricehourly wage rate $10.00, payroll taxes $0.90, and fringe benei: $1.10. (2] Quantityactual production time 1.70 hours, rest periods and cleanup 0.30 hours, and set-up and downtime 0.40 hours. Calculate the following: (Round answers to 2 decimal places, e.g. 15.25.) (a) Standard direct labour rate per hour $ (b) Standard direct labour hours per unit hours (c) Standard labour cost per unit :1