Abbeville Fixture Company manufactures units in a small manufacturing facility. The units are made from brass. Manufacturing has 40 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows:

Standard wage per hour $15

Standard labor time per unit 15 min.

Standard number of lbs. of brass 2 lbs.

Standard price per lb. of brass $9.25

Actual price per lb. of brass $9.5

Actual lbs. of brass used during the week 16,686 lbs.

Number of units produced during the week 8,100

Actual wage per hour $15.45 Actual hours for the week (40 employees 36 hours) 1,440 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 $fill in the blank

Direct labor standard cost per unit $fill in the blank

Total standard cost per unit $fill in the blank

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 $fill in the blank

Direct Materials Quantity Variance $fill in the blank

Total Direct Materials Cost Variance $fill in the blank

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 $fill in the blank

Direct Labor Time Variance $fill in the blank

Total Direct Labor Cost Variance $fill in the blank