Direct Materials and Direct Labor Variance Analysis Abbeville Fixture Company manufactures units in a small manufacturing facility. The units are made from brass. Manufacturing has 50 omnlovees. Each employee presently provides 32 hours of labor per week. Information about a production week is as follows: Direct Materials and Direct Labor Variance Analysis Abbeville Fixture Compeny manufactures units in a small manufacturing facllify. The unies are made from brass. Manufacturing has 50 employees. Each employee presently provides 32 hours of labor per weak. information about a production wesk is as follows: Actual hours for the week (50 employees 321,600hrs. hours) Required: a. Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places. b. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a nositive number. c. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive