Direct Materials and Direct Labor Variance Analysis Abbevilie Company manufactures faucets in a small manufacturing facilty. The fautets 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: Actual hrs. for the week 3,240hrs 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 Direct labor standard cast per unit Total standard cost per unit if necessary. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a posizive number. mimus sign and an unfavorable variance as a positive number. Direct labor rake variance Direct labor time variance Total direct labor cost variance ronea Mr Wha Unflovorable variances can be thought of as increosing costs (a debty. Favorisie variances can be nought ef as decreasing coss (a crecin)