Direct Labor Variances Ada Clothes Company produced 25,000 units during April. The Cutting Department used 4,800 direct labor hours at an actual rate of $14.00 per hour. Th Sewing Department used 8,000 direct labor hours at an actual rate of $13.70 per hour. Assume there were no work in process inventories in either department at the beginning or end of the month. The standard labor rate is $13.90. The standard labor time for the Cutting and Sewing departments is 0.2 hour and 0.3 hour per unit, respectively. a. Determine the direct labor rate, direct labor time, and total direct labor cost variance for the (1) Cutting Department and (2) Sewing Department. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Cutting Department Sewing Department Direct Labor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Variance b. The two departments have opposite results. The Cutting Department has a(n)) variance, resulting in a total O a(n) cost variance. In contrast, the Sewing Department has a(n) ( cost variance. time variance, resulting in a total rate variance and a(n) time rate variance but has Materials and Direct Labor Variance Analysis Lenni Clothing Co. manufactures clothing 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 number of yds. of fabric per unit Standard price per yd. of fabric Standard wage per hr. Standard labor time per unit Actual price per yd. of fabric Actual yds. of fabric used during the week 5.0 yds. $5.00 $12.00 12 min. $5.10 Number of units produced during the week Actual wage per hr. Actual hrs. for the week Required: 26,200 yds. 5,220 $11.80 1,000 hrs. 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 price variance, quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Price variance Quantity variance Total direct materials cost variance c. 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 as a positive number. Rate variance Time variance Total direct labor cost variance