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 40 employees. Each employee presently provides 32 hours of labor per week. Information about a production week is as follows: Standard wage per hour $12.6 Standard labor time per unit 15 min. Standard number of lbs. of brass 1.9 lbs. Standard price per lb. of brass $10.75 Actual price per lb. of brass $11 Actual lbs. of brass used during the week 14,678 lbs. Number of units produced during the week 7,500 Actual wage per hour $12.98 Actual hours for the week (40 employees 32 hours) 1,280 hrs. 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 $fill in the blank 1 Direct labor standard cost per unit $fill in the blank 2 Total standard cost per unit $fill in the blank 3 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 positive number. Direct Materials Price Variance $fill in the blank 4 Direct Materials Quantity Variance $fill in the blank 6 Total Direct Materials Cost Variance $fill in the blank 8 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 number. Direct Labor Rate Variance $fill in the blank 10 Direct Labor Time Variance $fill in the blank 12 Total Direct Labor Cost Variance $fill in the blank 14