3 units of direct materials at 29,000 units of direct materials at 10,000 Wonder Walkers $10.00 per unit. $11.00 During July, the company buys and uses those materials to produce Compute the total, price, and quantity variances for materials. 2,700 direct labor hours at an average hourly rate of 3,000 hours (1,000 gallons x3 hours). The standard hours allowed for the units produced we The standard labor rate wa $17 per hour. Compute the direct labor cost variance, including its rate and efficiency variances. $18.00