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

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost
Direct Materials	3 Feet	$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:

Materials quantity variance	$4,500U
Labor spending variance	$1,650F
Labor efficiency variance	$800U

Required:

For direct materials:

Compute the actual cost per foot for material for March

Compute the price variance and the spending variance

For direct labor:

Compute the standard direct labor rate per hour.

Compute the standard hours allowed for the months production

Compute the standard hours allowed per unit of product