Wildhorse Company accumulates the following data concerning raw materials in making one unit of finished product: $(1)$ Price$-$net

purchase price $$2\mathrm{.}20,$ freight in $$0\mathrm{.}10,$ and receiving and handling $$0\mathrm{.}15.(2)$ Quantity$-$required materials $3\mathrm{.}45kg,$ allowance for waste

and spoilage $0\mathrm{.}45kg.$ Calculate the following:

a$.$ Standard direct materials price per unit $($Round answer to $2$ decimal places, e$.$g$.$

$15\mathrm{.}25.)$

b$.$ Standard direct materials quantity per unit $($Round answer to $2$ decimal places, e$.$g$.$

$15\mathrm{.}25.)$

kilograms

Total standard material cost per unit $($Round answer to $3$ decimal places, e$.$g$.$

$15\mathrm{.}254.)$