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

During March, the company purchased direct materials at a cost of $$45,180,$ all of which were used in the production of $2,290$ units of

product. In addition, $4,700$ direct labor$-$hours were worked on the product during the month. The cost of this labor time was $$32,900.$

The following variances have been computed for the month:

Required:

For direct materials:

a$.$ Compute the actual cost per foot of materials for March.

b$.$ Compute the price variance and the spending variance.

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.