Vitalite, Inc., produces a number of products, including a body-wrap kit. Standard variable costs relating to a single kit are given below:

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Standard Quantity or Hours Standard Price or Rate $4 per yard Standard Cost Direct materials Direct labor Variable manufacturing overhead $2 per direct labor-hour Total standard cost per kit $48 During August, 500 kits were manufactured and sold. Selected information relating to the month's production is given below: Variable Manufacturing Overhead $1,500 $1,520 Materials Used Direct Labor $9,000 Total standard cost* Actual costs incurred Materials price variance Materials quantity variance Labor rate variance Labor efficiency variance Variable overhead rate variance Variable overhead efficiency variance $12,300 $ 2,900 UU "For the month's production. The following additional information is available for August's production of kits: Actual direct labor-hours Difference between standard and actual cost per kit produced during August 850 $.18 U Required 1. What was the total standard cost of the materials used during August? Standard cost 2. How many yards of material are required at standard per kit? (Do not round intermediate calculations. Round your final answer to 2 decimal places.) Number of vards yards per kit