Grand River Manufacturing produces a metal flange that it sells to several local home building supply retailers. The company has set standards as follows for materials and labour:
| Direct Materials |
Direct Labour |
| Standard quantity or hours per unit |
1.4 kilograms |
|
? hours |
| Standard price or rate |
$2 per kilogram |
$ |
? per hour |
| Standard cost per unit |
$2.80 |
$ |
? |
During the past month, the company purchased 1,680 kilograms of direct materials at a cost of $3,024. All of this material was used in the production of 1,050 units of product using 530 hours of direct labour. Direct labour cost totalled $7,420 for the month. The following variances have been computed:
Required:
1. Compute the following for direct labour. (Round "hours per unit" answer to 2 decimal places.)