$13.80 15 min. 1.2 lbs. 7,787 lbs. Direct Materials and Direct Labor Variance Analysis Shasta Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 30 employees. Each employee presently provides 40 hours of labor per week. Information about a production week is as follows: Standard wage per hour Standard labor time per unit Standard number of lbs. of brass Standard price per Ib. of brass $10.75 Actual price per lb. of brass $11.00 Actual lbs. of brass used during the week Number of units produced during the week 6,300 Actual wage per hour $14.21