The Neon Manufacturing Company is a joint venture between Australian and Chinese firms with an assembly plant located in Beijing. The company’s managers expected to produce 20 000 units of product in March. The standard cost for the materials used for 20 000 units is 173 600 yuan, and the standard cost per unit is 2.80 yuan per kilogram. Actual production in March was 19 100 units. The company purchased and used 57 300 kilograms of materials costing 163 305 yuan.

Required

(a) What was the standard quantity of kilograms per unit?

(b) What was the direct materials efficiency variance for March?

(c) What was the direct materials price variance for March?