Vaughn Manufacturing Company uses a standard cost accounting system. In $2022,26,000$ units were produced. Each unit took several kilograms of direct materials and $1\mathrm{.}6$ standard hours of direct labour at a standard hourly rate of $$15\mathrm{.}00.$ Normal capacity was $46,900$ direct labour hours. During the year, $117,000kg$ of raw materials were purchased at $$0\mathrm{.}92$ per kilogram. All materials purchased were used during the year.

If the materials price variance was $$9,360$ favourable, what was the standard materials price per kilogram? $($Round answer to $2$ decimal places, e$.$g$.5\mathrm{.}25.)$

Standard price per kilogram

$

If the materials quantity variance was $$5,200$ unfavourable, what was the standard materials quantity per unit? $($Round answer to $2$ decimal places, e$.$g$.5\mathrm{.}17.)$

Standard materials quantity per unit

kilograms