The Hemlock Corporation produces a single product. The company has developed

the following standards for labor and materials:

Direct Materials Direct Labor

Standard quantity or hours per unit $?$ pounds per unit $2\mathrm{.}0$ hours per unit

Standard price or rate $?$ per pound $$15$ per hour

Standard cost per unit $,$$$30\mathrm{.}00$

During the past month, the company purchased $3,500$ pounds of direct materials at a

total cost of $$4,550.$ All of this material was used in the production of $1,300$ units of

output. Direct labor cost totaled $$40,300$ for the month. The following variances

have been computed:

Materials quantity variance $$670$ unfavorable

Total materials variance $$325$ favorable

Labor efficiency variance $$3,475$ favorable

Required:

Compute the following. If the result is a variance indicate whether it is favorable or

unfavorable. $($If necessary, round your answers to one decimal point.$)$

$($A$)$ The standard price of materials

$($B$)$ The standard quantity of materials allowed per unit of output

$($C$)$ The actual direct labor cost per hour for the month

$($D$)$ The labor rate variance