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 drect materials and direct labor. Round the cost per unt to two decimal places. a. Determine the standard cost per unit for direct materials and direct lobor. Mound the cost per unit to two decimal plsces. 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 a untavorable variance as a positive number: c. Determine the rate varience, time variance, and total direct labor cost variance, Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number