AquaMarine Company's standard cost is $750,000. The allowable deviation is 5%. Its actual costs for three months are as follows:

January	$600,000
February	$560,000
March	$620,000

The upper and lower control limits are, respectively, _____.

During the month of March, Rexelegg purchased 25,000 pounds of flour at $2 per pound. At the end of March, Rexelegg found that it had an unfavorable materials price variance of $750. The standard cost per pound must be:

a.$0.71.

b.$1.97.

c.$0.80.

d.$0.60.