Direct Materials and Direct Labor Variance Analysis Lenni Clothing Co, manufactures dothing in a small manufacturing faclity. Manufacturing has 25 employees. Each employee presently provides 40 hour of productive labor per week. Information about a production week is as follows: a. Defermine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places. b. Determine the price variance, quantiby variance, and total direct materials curt variance, Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. 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 price varlance, quantity variance, and total direct materials cost variance. Enter a favorable varlance as a negative number using a minus sign and an unfavorable variance 35 a positive number. c. Determine the rate variance, time variance, and total dirct labor cost variance. Enter a favorable variance as a neoative number using a minus sign and an unfavorable variance as a positive number