Kansas Company uses a standard cost accounting system. In 2014, the company produced 28,100 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was 49,740 direct labor hours. During the year, 131,200 pounds of raw materials were purchased at $0.95 per pound. All materials purchased were used during the year.
If the materials quantity variance was $4,560 unfavorable, what was the standard materials quantity per unit?If the labor quantity variance was $6,760 unfavorable, what were the actual direct labor hours worked?