You have been given the following information about the production of Blue Spruce Co., and are asked to provide the factory manager with information for a meeting with the vice-president of operations: Standard Cost Card Direct materials (5.60 kg at $3.20 per kilogram) $17.92 Direct labour (0.50 hours at $4.50) 2.25 Variable overhead (0.50 hours at $3.20 per hour) 1.60 Fixed overhead (0.50 hours at $6.00 per hour) 3.00 $24.77 The following is a production report for the most recent period of operations: Variances Total Standard Cost Spending/ Budget Quantity/ Efficiency Costs Price/ Rate Volume Direct materials $333,312 $5,356 F $9.472 U Direct labour 41,850 2,650 U 5,850 U Variable overhead 29,760 $1,290 F. ? Fixed overhead 55,800 400 F $12,000 U How many units were produced during the period? Number of units produced 18600 How many kilograms of raw material were purchased and used during the period? Raw materials purchased 101200 kilograms What was the actual cost per kilogram of raw materials? (Round answer to 2 decimal places, e.g. 15.25.) Actual cost per kilogram $ /kg How many actual direct labour hours were worked during the period? Actual direct labour hours hours What was the actual rate paid per direct labour hour? (Round answer to 2 decimal places, e.g. 15.25.) Actual rate $ /hr What was the actual variable overhead cost incurred during the period? Actual variable overhead $ 28470 What is the total fixed overhead cost in the company's master budget? Budgeted fixed cost $ What were the master budget hours for fixed overhead? Master budget hours hours