Direct Materials and Direct Labor Variances At the beginning of June, Bezco Toy Compary budgeted 15,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows: The standard materials price is $0.60 per pound. The standand direct labor rate is $10.00 per hour. At the end of June, the actual direct materials and direct labor cobts were as follows: There were no direct materials price or drect laboir rate variabces for June. In addition, assume no changes in the direct matenials inventory batanchs in June. Berco Toy Campany actually produced 13,400 units during )one. Dotermine the direct materials evaishy, and ditect bbor thine varlances. Round vour per unit computations to two decimal places and round your answers to the nearest doilar, if required. Enter a fworable variance as a neoative nimber usino a minias slon and an unfavorabie variance as a postive number