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

$\backslash$table$[[,$Standard Quantity or$,,],[,$Hours,Standard Price or Rate Standard Cost,$],[$Direct materials,$3$ feet,$$5$ per foot,$],[$Direct labor,? hours,? per hour,$]]$

During March, the company purchased direct materials at a cost of $$45,210,$ all of which were used in the production of $2,500$ units of product. In addition, $4,100$ direct labor$-$hours were worked on the product during the month. The cost of this labor time was $$30,750.$ The following variances have been computed for the month:

$\backslash$table$[[$Materials quantity variance,$$3,600U$