Below standards are given for Blande Company: Standard Quantity or Hours 3 kg ? hours Standard Price or Rate $5 per kg ? per hour Standard Cost $ 15 Direct materials Direct labor This company purchased direct materials costing of $45,375 in February which were used in production of 2,350 units. Furthermore, 4,800 direct labor-hours were spent. $50,400 was the cost of direct-labor. In February, the variances have been found as follows: Materials quantity variance Labor spending variance Labor efficiency variance $ 2,250 U $ 3,400 U $ 1,000 U Required: 1. For direct materials: a. Compute the actual cost per kg of materials for February b. Compute the price variance and the spending variance. 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 of product. Reg 1A Reg 1B Reg 2 For direct materials, compute the actual cost per kg of materials for February. (Round your answer to 2 decimal places.) Actual cost per kg Reg 1A Req 1B > Req 1A Reg 1B Reg 2 For direct materials, compute the price variance and the spending variance. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Price variance Spending variance Reg 1A Reg 1B Reg 2 2a. For direct labor, compute the standard direct labor rate per hour. (Round your answer to the nearest whole dollar.) 2b. For direct labor, compute the standard hours allowed for the month's production. (Do not round your intermediate value.) 2c. For direct labor, compute the standard hours allowed per unit of product. (Round your answer to 1 decimal place.) 2a. Standard direct labor rate per hour 2b. Standard hours allowed for the month's production 2c. Standard hours allowed per unit of product