Direct Materials and Direct Labor Variance Analysis Lenni Clothing Co, manufactures dothing in a smal manufacturing faclity. Manufacturing has 25 emplovees. 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 materiais and direct labor. Round the cost per unit to two decimal places. b. Determine the price variance, quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative numb using a minus sign and an unfavorabte varfance as a positive number, c. Determine the rate variance, time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a rinus sign and an unfavorable variance as a positive number