1.4 lbs. Direct Materials and Direct Labor Variance Analysis Abbeville Fixture Company manufactures units in a small manufacturing facility. The units 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 $12.6 Standard labor time per unit 20 min. Standard number of lbs. of brass Standard price per lb. of brass $12.75 Actual price per lb. of brass Actua) tbs. of brass used during the week Number of units produced during the week