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Please help with the calculations. I do not understand what to do for unfavorable variance verse favorable variance. Kansas Company uses a standard cost accounting

Please help with the calculations. I do not understand what to do for unfavorable variance verse favorable variance.

Kansas Company uses a standard cost accounting system. In 2017, the company produced27,500units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was50,400direct labor hours. During the year,130,700pounds of raw materials were purchased at $0.91per pound. All materials purchased were used during the year.

*(a)

If the materials price variance was $1,307favorable, what was the standard materials price per pound?(Round answer to 2 decimal places, e.g. 2.75.)

Standard materials price per pound$.92

*(b)

If the materials quantity variance was $11,454 unfavorable, what was the standard materials quantity per unit?(Round answer to 1 decimal place, e.g. 1.5.)

Standard materials quantity per unit $

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