Direct Materials and Direct Labor Variance Analysis Abbeville Company manufactures faucets in a small manufacturing facility. The faucets 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 hr. $16.80 Standard labor time per faucet 20 min. Standard number of lb. of brass 1.60 lb. Standard price per lb. of brass $10.50 Actual price per lb. of brass $10.75 Actual Ib. of brass used during the week 13,300 lb. Number of faucets produced during the week 8,100 Actual wage per hr. $17.30 Actual hrs. for the week 1,080 hrs. Required: a. Determine the standard cost per unit for direct materials and direct labor. Do not round your intermediate calculations and round the cost per unit to two decimal places. Direct materials standard cost per unit 16.80 Direct labor standard cost per unit 5.6 Total standard cost per unit 22.4 b. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Do not round your intermediate calculations and round your final answers to the nearest dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct materials price variance 3,325 Unfavorable Direct materials quantity variance 3,570 Unfavorable Total direct materials cost variance 6,895 Unfavorable c. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Do not round your intermediate calculations and round your final answers to the nearest dollar. Enter a favorable variance as a negative number using a minus sign and unfavorable variance as a positive number. Direct labor rate variance 540 Unfavorable Direct labor time variance Favorable Total direct labor cost variance Favorable