Direct Materials and Direct Labor Variance Analysis Abbeville Fixture Company manufactures faucets in a small manufacturing facility. The f Manufacturing has 50 employees. Each employee presently provides 40 hours of labor pe week is as follows: $15.60 20 min Standard wage per hour Standard labor time per faucet Standard number of lbs. of brass Standard price per lb. of brass Actual price per lb. of brass 2.1 lbs. $9.25 $9.50 Actual lbs. of brass used during the week 13,627 Ibs. 6,300 Number of faucets produced during the week Actual wage per hour Actual hours for the week (50 employees x 40 hours) $16.07 2,000 hrs. Required: a. Determine the standard cost per unit for direct materials and direct labor. Round the co- 19.425 Direct materials standard cost per unit Direct labor standard cost per unit Total standard cost per unit All work saved. ALC 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 Direct Materials Quantity Variance Total Direct Materials Cost Variance 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 Direct Labor Time Variance Total Direct Labor Cost Variance