Direct Materials and Direct Labor Variances At the beginning of April, Winslaw Toy Company budgeted 10,000 toy action figures to be manufactured in April at standard direct materials and direct labor costs as follows: The standard materials price is $0.40 per pound. The standard drect labor rate is $15.00 per houe. At the end of April, the actual direct materials and direct labor costs were as follows: There were no direct materials price or direct labor rate variances for Apri2. In addtion, assume no changes in the direct materials inventory bolances in April, Winsiow Toy Company actually produced 9,000 units during Apeil. Determine the direct matenals quanty and direct labor time variancek. Round your per unit computations to two decimal places and round your answers to the nearest dollar, if required, Emter a favorable variance as a negative number using a mimus sign and an cinfavorable variance as a potitive number