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:
1. For direct materials:
a.
Compute the actual cost per foot for materials for March. (Round your answer to 2 decimal places.)

b.
Compute the price variance and the spending variance. (Do not round intermediate calculations.