Reference no: EM132553043

Crede Manufacturing Company uses a standard cost accounting system. In 2020, 26,000 units were produced. Each unit took several kilograms of direct materials and 1.6 standard hours of direct labour at a standard hourly rate of $9. Normal capacity was 50,900 direct labour hours. During the year, 117,000 kg of raw materials were purchased at $0.95 per kilogram. All materials purchased were used during the year.

Question 1: If the materials quantity variance was $5,200 unfavourable, what was the standard materials quantity per unit? (Round answer to 2 decimal places, e.g. 5.17.)