Direct Materials and Direct Labor Variances At the beginning of June, Kimber Toy Company budgeted 13,000 toy action figures to be manufactured in Jun at standard direct materials and direct labor costs as follows: Direct materials $19,500 10,920 Direct labor Total $30,420 The standard materials price is $0.50 per pound. The standard direct labor rate is $14.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows: Actual direct materials Actual direct labor $18,100 10,100 Total $28,200 There were no direct materials price or direct labor rate variances for June. In addition, assume no changes in the direct materials inventory balances in June. Kimber Toy Company actually produced 11,700 units during June. Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct materials quantity variance Direct labor time variance Standard Direct Materials Cost per Unit Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa sugar, and milk. The standard costs for a batch of chocolate (1,238 bars) are as follows: Ingredient Quantity Price Cocoa 390 lbs. $0.30 per Ib. Sugar 120 lbs. $0.60 per lb. Milk 90 gal. $1.20 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. s per bar