Sheffield 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 $15.00. Normal capacity was 48,500 direct labour hours. During the year, 117,600 kg of raw materials were purchased at $0.95 per kilogram. All materials purchased were used during the year.

If the labour price variance was $18,168 favourable, what was the actual rate per hour? (Round answer to 2 decimal places 15.25.) Actual rate per hour $ If total budgeted manufacturing overhead was $392,850 at normal capacity, what was the predetermined overhead rate (Round answer to 2 decimal places, eg. 15.25.) Predetermined overhead rate $ What was the standard cost per unit of product? (Round intermediate calculations and final answer to 2 decimal places, eg. 1 Standard cost per unit $ How much overhead was applied to production during the year? Overhead applied $ Using selected answers above, what were the total costs assigned to work in process? (Round answer to the nearest whole dollar, eg. 5,275.) Total costs assigned to work in process $