Direct Materials and Direct Labor Variance Analysis Abbevilie Company manufactures iaucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 90 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows: a. Determine the sandard cost per unit for direct materials and direct labor. Round the cost per unit \& two decimal places. b. Determine the direct materiais price varnapcy, direct materials quantity variance; and total direct materials cost variancel. Round your answers to two decirnal places If necessary. Enter a fovornble variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost va If necessary. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a pos c. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favor minus sign and an unfavorable variance as a positive number