Direct Materials and Direct Labor Variances At the beginning of April, Winslow Toy Company budgeted 23,000 toy action figures to be manufactured in April at standard direct materials and direct labor costs as follows: The standard materials price is $0.50 per pound. The standard direct labor rate is $10.00 per hour. At the end of April, the actual direct materiais and direct labor costs were as follows: There were no direct materials price or direct labor rate variances for April. In addition, assume no changes in the direct materiais inventory balances in April. Winslow To Company actually produced 21,200 units during April. Determine the direct materials quantity and direct iabor time variances. Round your per unit computations to two decimal places and round your answers to the nearest dollar, if required. Enter a favorable variance as a negative number using a mifus sign and an unfavorable variance as a positive number