Kansas Company uses a standard cost accounting system. In 2017, the company produced 27,500 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $11.00. Normal capacity was 49,500 direct labor hours. During the year, 130,000 pounds of raw materials were purchased at $0.90 per pound. All materials purchased were used during the year. A. If the materials price variance was $1,300 favorable, what was the standard materials price per pound? Standard materials price per pound= 0.91
B. If the materials quantity variance was $18,200 unfavorable, what was the standard materials quantity per unit? Standard materials quantity per unit= 3.99
C. What were the standard hours allowed for the units produced? Standard hours allowed= 44000
D. If the labor quantity variance was $4,400 unfavorable, what were the actual direct labor hours worked? Actual hours worked= 44400
E. If the labor price variance was $4,440 favorable, what was the actual rate per hour? Actual rate per hour= 10.90
F. If total budgeted manufacturing overhead was $321,750 at normal capacity, what was the predetermined overhead rate? Predetermined overhead rate= 6.50
G. What was the standard cost per unit of product? Standard cost per unit= 31.64
H. How much overhead was applied to production during the year? Overhead applied=286000
I. Using one or more answers above, what were the total costs assigned to work in process? (Round standard cost per unit to 2 decimal places, e. g. 2.75 and final answer to 0 decimal places, e. g. 125.) Total costs assigned= ?