**

11-42 Direct manufacturing kbour and direct variances, missing data (CMA, adapted) OBJECTIVE 4 Hotham Ltd manufactures snowboards. Tile standard cost of direct materials and direct manufacturing labour is $ I I I .25 per board. This includes 10 kg of direct materials, at the kwdget price of $2 per kilogram, and 5 hours of direct manufacturing labour, at tho budgeted rate Of $ 18.25 hour. Following are additional for he monh July: ; dirge Cost Units completed Direct materials purchases Cost of direct materials purchases Actual direct manufacturing labour-hours Actual direct labour cost Direct materials efficiency variance There were no beginning inventories. 9000 units 110000 kilograms 41 250 hours 963125 S12500U 2 4 direct manufacturing labour variarres for July. the actual kilograms of direct materials used in production in July. Calculate the actual price per kilogram of direct materials purchased. Calculate the direct materials price variance.