Normal Corporation uses standard costing and is in the process of updating its direct materials and direct labor standards for Product 20B. The following data have been accumulated:

Direct materials In the previous period, 20,500 units were produced, and 32,800 square yards of direct materials at a cost of $122,344 were used to produce them.

Direct labor During the previous period, 57,400 direct labor hours were worked-34,850 hours on machine H and 22,550 hours on machine K. Machine H operators earned $9.40 per hour, and machine K operators earned $9.20 per hour last period. Anew labor union contract calls for a 10 percent increase in labor rates for the coming period.

Using this information as the basis for the new standard, compute the direct materials quantity and price standards and the direct labor time and rate standards for each machine for the coming accounting period.