Problem $10-11($Algo$)$ Direct Materials and Direct Labor Variances; Computations from Incomplete Data $[$LO$10-1,$ LO$10-2]$

Sharp Company manufactures a product with the following standards:

During March, the company purchased direct materials for $$45,180,$ all of which were used in the production of $2,290$ units. In addition, $4,700$ direct labor$-$hours were worked on the product during the month. The cost of this labor time was $$32,900.$ The following variances have been computed for the month:

$\backslash$table$[[$Materials quantity variance,$$3,300U$