Sharp Company manufactures 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 $?$question mark hours $?$question mark per hour $?$question mark

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:

Materials quantity variance $ $3,300$ U

Labor spending variance $ $3,130$ U

Labor efficiency variance $ $780$ U

Required:

For direct materials:

Compute the actual cost per foot of materials 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 month$$s production.

Compute the standard hours allowed per unit of product.