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 1.6 standard hours of direct labour at a standard hourly rate of $15.00. Normal capacity was 46,900 direct labour hours. During the year, 117,000 kg of raw materials were purchased at $0.92 per kilogram. All materials purchased were used during the year.

If the labour price variance was $16,948 favourable, what was the actual rate per hour? (Round answer to 2 decimal places, e.g. 15.25.) Actual rate per hour $ If total budgeted manufacturing overhead was $351,750 at normal capacity, what was the predetermined overhead rate? (Round answer to 2 decimal places, e.g. 15.25.) Predetermined overhead rate $ What was the standard cost per unit of product? (Round intermediate calculations and final answer to 2 decimal places, e.g. 1.25.) Standard cost per unit $ How much overhead was applied to production during the year? Overhead applied ta work in process? (Round answer the nearest whole dollar, Using selected answers above, what were the total costs assigned e.g. 5,275.) Total costs assigned to work in process ta