Standard direct labour rate.....................................................$14.00 

Actual direct labour rate...........................................................$12.20 

Standard direct-labour-hours..................................................12,000 

Direct labour quantity variance—unfavourable....................$9,800 

Standard unit price of materials................................................$4.50 

Actual quantity purchased and used........................................1,800 

Standard quantity allowed for actual production...................1,650 

Materials purchase price variance—favourable......................$198 

1. Compute the actual hours worked, rounded to the nearest hour. 

2. Compute the actual purchase price per unit of materials, rounded to the nearest penny.