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Direct Materials and Direct Labor Variance Analysis Lenni Clothing Co. manufactures dothing in a small manufacturing facility Manufacturing has 25 employees. Each employee presently provides 40 hours of productive labor per week Information about a production week is as follows Standard wage per hr $12.00 Standard labor time per unit Standard number of yds of fabric per unit 5.0 yds. Standard price per yd. of fabric $5.00 Actual price per yd. of fabric $5.10 Actual yds of fabric used during the week 26,200 yds. Number of units produced during the week 5.220 Actual wage per hr $11.00 Actual hrs, for the week 1.000 hrs. Required: Determine the standard cost per unit for direct materials and direct labor. Round the cost per un to be Direct materials standard cont per unit Direct labor standard cost per unit 2.40 Total standard cost per unit 521 b. Determine the price variance, quantity and total direct materials cont variance. Enter a favorable variance as a neg as a positive number. Price variance Unfavorable ber using a minus sign and an unfavorable variance Quantity variance Total direct materials cost variance Determine the rate variance, time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance positive number Rate variance Time variance Total direct labor cost variance