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Standard quantities per unit of product SPF70 include direct materials (DM) measured in kilos (kg), and 0.32 hours of direct labor (DL). The standard prices

Standard quantities per unit of product SPF70 include direct materials (DM) measured in kilos (kg), and 0.32 hours of direct labor (DL). The standard prices and rates are $36 per kilo (kg) for direct materials and $25 per hour for direct labor. The standard factory overhead rate is 60% of direct labor cost. The total standard cost to manufacture 1,500 units of product SPF70 is $192,000. Calculate the standard kilos (kg) of direct materials (DM) used to manufacture one unit of product SPF70 (round to nearest 0.00 kg).

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