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

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 labour time was worked on the product during the month. The cost of this labour time was $36,750. The following variances have been computed for the month:

For direct labour:

Compute the standard direct labour rate per hour.

Compute the standard hours allowed for the month's production.

Compute the standard hours allowed per unit of product.

Standard Quantity Standard Price Standard or Hours or Rate Cost Direct materials 3 metres $21 $7 per metre Direct labour per hour hours