Katsitho Knowledge is the cost accountant of Wanakandu Ltd, a company manufacturing consumer products. Katsitho is
preparing his management meeting packs and has prioritized the following items:
Walilato Division
The division accountant has reported a profit of N$55 600 for April 2020, made up as follows:

N$
Budgeted profit 42 000
Sales volume variance 8 400 A
Standard profit of actual sales 33 600
Selling price variance 2 400 A
31 200
Material price 10 000 F
Material usage 1 500 A
Labour rate 2 000 A
Labour efficiency 1 500 A
Variable overhead expenditure 2 000 A
Variable overhead efficiency 3 500 F
Fixed overhead expenditure ?
Fixed overhead (volume efficiency) 5 200 F
Manufacturing profit 55 600
The budget for April 2020 contains the following data:
Sales volume 15 000 units
Production volume 15 000 units
Materials purchased 7 500 Kg
Material used 7 500 Kg
Labour hours 11 250 hours
N$
Sales revenue 210 000
Material costs 45 000
Labour costs 45 000
Variable overhead costs 24 000
Fixed overhead costs 54 000
Additional information:
There were 1 000 completed product units in inventory on 1 April, but no materials or work-in-process.
Inventory of raw materials and completed product units are valued at standard cost.
During April 15 500 products were produced.
The actual sales revenue for April was N$165 600.
10 000 Kg of materials were purchased in April.

Required:Calculate the actual cost of materials per kg in April