Direct Materials and Direct Labor Variance Analysis Lenni Clothing Co. manufactures clothing in a small manufacturing facility. Manufacturing has 25 employees. Each employee presently provides 40 hours of productive labor per week. Information about a production week is as follows: a. Determine the standard cost per unit for direct meterials and direct labor. Round the cost per unit to two decimal places. b. Determine the price variance, quantaty variance, ond total direct materials cost variances. Enter a favarable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. Determine the price variance, quantity variance, and total direct materials cost-variance. Enter a favorable variance as a negative number using a minus sign and an unfovorable variance as a positive numberi. c. Determine the rote variance, time variance, and total direct lobor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number