Direct material variances

The Neon Manufacturing Company is a joint venture between Australian and

Chinese firms with an assembly plant located in Beijing. The company$$s

managers expected to produce $20000$ units of product in March. The standard

cost for the materials used for $20000$ units is $173600$ yuan, and the standard

cost per unit is $2\mathrm{.}80$ yuan per kilogram. Actual production in March was $19$

$100$ units. The company purchased and used $57300$ kilograms of materials

costing $163305$ yuan.

Required

$($a$)$ What was the standard quantity of kilograms per unit?

$($b$)$ What was the direct materials efficiency variance for March?

$($c$)$ What was the direct materials price variance for March?