Sharp Company manufactures a product for which the following standards have been set:

standard quantity or hours Standard price or rate Standard cost

direct materials 3feet $5 per foot $15
direct labor ?hours ? per hour ?

During March, the company purchased direct materials at a cost of $55,650, all of which were used in the production of 3,200 units of product In addition, 4,900 hours of direct labor time were worked on the product during the month. The cost of this labor time was $36,750. The following variances have been computed for the month:

direct materials quantity variance $4,500u
total direct labor variance $1,650F
direct labor efficiency variance $800U

Required:

1. For direct materials:

(a) Compute the actual cost per foot for materials for March.
(b) Compute the materials price variance and a total variance for materials.

2. For direct labor:

(a) Compute the standard direct labor rate per hour.
(b) Compute the standard hours allowed for the month's production.
(c) Compute the standard hours allowed per unit ofproduct.