Sweet Acacia Company accumulates the following data concerning raw materials

Sweet Acacia Company accumulates the following data concerning raw materials in making one unit of finished product: (1) Price-net purchase price $2.70, freight in $0.35, and receiving and handling $0.15. (2) Quantity-required materials 2.10kg, allowance for waste and spoilage 0.70kg. Calculate the following: a. decimal places, e.g. 15.25.) b. Standard direct materials quantity per unit (Round answer to 2 kilograms decimal places, e.g. 15.25.) c. places, e.g. 15.254.)