AtHome Fixtures Company manufactures faucets in a small manufacturing facility. The faucets are made from zinc. Manufacturing has 80 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows:
Standard wage per hour ........... $14.00
Standard labor time per faucet ...... 15 minutes
Standard number of pounds of zinc ....... 1.8 lbs.
Standard price per pound of zinc ........ $9.50
Actual price per pound of zinc ......... $9.20
Actual pounds of zinc used during the week . 21,900 lbs.
Number of faucets produced during the week .. 12,000
Actual wage per hour ............. $14.50
Actual hours per week .......... 2,880 hours

Instructions
Determine
(a) The standard cost per unit for direct materials and direct labor;
(b) The price variance, quantity variance, and total direct materials cost variance; and
(c) The rate variance, time variance, and total direct labor cost variance.