Sheridan Company uses a standard cost accounting system. In 2020, the company produced 27,700 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was 50,000 direct labor hours. During the year, 131,400 pounds of raw materials were purchased at $0.94 per pound. All materials purchased were used during the year. Required:
a. If the materials price variance was $1,309 favorable, what was the standard materials price per pound?
b. If the materials quantity variance was $15,944 unfavorable, what was the standard materials quantity per unit?
c. What were the standard hours allowed for the units produced?
d. If the labor quantity variance was $6,000 unfavorable, what were the actual direct labor hours worked?