Shamrock Manufacturing Company uses a standard cost accounting system. In 2022, 28,000 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 50,900 direct labour hours. During the year, 112,000 kg of raw materials were purchased at $0.97 per kilogram. All materials purchased were used during the year.

If the materials price variance was $3,360 favourable, what was the standard materials price per kilogram?

Standard price per kilogram

$enter the standard price per kilogram in dollars rounded to 2 decimal places

If the materials quantity variance was $5,600 unfavourable, what was the standard materials quantity per unit?

Standard materials quantity per unit

enter the standard materials quantity per unit in kilograms rounded to 2 decimal places

kilograms

What were the standard hours allowed for the units produced?

Standard hours allowed

enter the standard hours allowed

If the labour quantity variance was $6,120 unfavourable, what were the actual direct labour hours worked?

Actual direct labour hours

enter the actual direct labour hours

If the labour price variance was $4,548 favourable, what was the actual rate per hour?

Actual rate per hour

$enter the actual rate per hour in dollars rounded to 2 decimal places

If total budgeted manufacturing overhead was $427,560 at normal capacity, what was the predetermined overhead rate?

Predetermined overhead rate

$enter the predetermined overhead rate in dollars rounded to 2 decimal places

What was the standard cost per unit of product?

Standard cost per unit

$enter the standard cost per unit in dollars rounded to 2 decimal places

How much overhead was applied to production during the year?

Overhead applied

$enter the overhead applied in dollars

Using selected answers above, what were the total costs assigned to work in process?

Total costs assigned to work in process

$enter the total costs assigned to work in process in dollars rounded to the nearest whole