You have been given the following information about the production of Waterway Co., and are asked to provide the factory manager with information for a meeting with the vice-president of operations: Standard Cost Card $18.56 Direct materials (5.80 kg at $3.20 per kilogram) Direct labour (0.80 hours at $4.40) Variable overhead (0.80 hours at $3.20 per hour) Fixed overhead (0.80 hours at $7.00 per hour) 3.52 2.56 5.60 $30.24 The following is a production report for the most recent period of operations: Total Standard Cost Variances Spending/ Quantity/ Budget Efficiency $9.472 0 Costs Price/Rate Volume $397.184 $6,354 F Direct materials Direct labour Variable overhead 75,328 3,702 U 6,116 U 54,784 $1,250 F ? Fixed overhead 119,840 480 F $14,000 U What was the actual cost per kilogram of raw materials? (Round answer to 2 decimal places, eg. 15.25) Actual cost per kilogram $ /kg