Lee Company manufactures a product for which the following direct material

standards have been set: 3 feet per unit at a standard unit cost of $15. During

October, 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 were logged during the month. The cost of labor time was $36,750. For

the month, the direct materials quantity variance was an unfavorable $4,500. The

total labor variances were a favorable $1,650; the direct labor efficiency variance

was an unfavorable $800.

Calculate the following:

1.

The actual cost per foot of material for October.

2.

The total direct material variance.

3.

The standard direct labor rate per hour.

4.

The standard direct labor hours allowed per unit of product