Direct materials and direct labor variance analysis Abbeville Fixture Company manufactures faucets in a small manufacturing facility. The faucets 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 Standard wage per hr $15.00 Standard labor time per faucet 40 mm. 3 lbs Standard number of lbs. of brass Standard price per lb. of brass $2.40 Actual price per 1b. of brass $2.50 14,350 lbs Actual lbs. of brass used during the week Number of faucets produced during the week 4,800 Actual wage per hr $14.40 Actual hrs. for the week (90 employees x 36 hours) 3,240 Instructions Determine (A) the standard cost per unit for direct materials and direct labor; (B) the direct materials price variance, direct materials quantity variance, and total direct materials cost variance; and (C) the direct labor rate variance, direct labor time variance, and total direct labor cost variance