Abbeville Fixture Company manufactures units in a small manufacturing facility. The units are made from brass. Manufacturing has 50 employees. Each employee presently provides 40 hours of labor per week. Information about a production week is as follows: Standard wage per hour $14.4 Standard labor time per unit 20 min. Standard number of lbs. of brass 2.1 lbs. Standard price per lb. of brass $9.75 Actual price per lb. of brass $10 Actual lbs. of brass used during the week 17,520 lbs. Number of units produced during the week 8,100 Actual wage per hour $14.83 Actual hours for the week (50 employees 40 hours) 2,000 hrs. Required: a. Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places. Direct materials standard cost per unit $ Direct labor standard cost per unit $ Total standard cost per unit $ b. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct Materials Price Variance $ Unfavorable Direct Materials Quantity Variance $ Unfavorable Total Direct Materials Cost Variance $ Unfavorable c. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct Labor Rate Variance $ Unfavorable Direct Labor Time Variance $ Favorable Total Direct Labor Cost Variance $ Favorable