Direct Materials and Direct Labor Variances At the begloning of June, Berco Toy Company budaeted 23,000 toy action figures to be manufactured in June at standard direct materlals and direct labor costs as: foldors: The standard materiais price is $0.50 per pound. The standard direct labor rate is $11.00 per houn At the end of June, the actial direct inaterials and direct fabor coste were as followi: There were no direct muterials pnice of drect iabor rote variances for June. In addition, assume no ehanges in the drect materials inventucy balances in June. Bexco Toy Company actually produced 20,700 units during Jane. Determine the direct materlob quanty and cirect labor time variances. Round your per unit computa Kons to two decimal places and round your answers to the nearest dollar, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable vartance as a poutive number