atehals 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 36 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 lb. of brass Actual price per lb. of brass $16.8 10 min. 1.3 lbs. $13 $13,25 Actual ibs. of brass used during the week 9,239 lbs. Number of units produced during the week 6,900 Actual wage per hour $17.3 Actual hours for the week (30 employees x 36 1,080 hours) hrs