Direct Materias and Direct Labor Voriances At the beginning of June, Geppetto's Toy Company budgeted 24,000 toy oction figures to be manufactured in June at standard direct materiais and direct labor costs as toliows: The standerd materials price is $0.40 per pound. The standard direct labor rate is $12.00 per hour. At the end of June, the actual difnct materials and direct labor costs were as follows: There were no direct materials price or direct tabor rate variances for June. In addition, assume no changes in the direct matorials inventocy balancis in June. Geppetto' Toy Company octualy produced 21,100 units during June. Determine the direct matinials quantity and direct laber time yariacces, Round your per unit computations to two decimal places, if required. Enter a Fovorable variance as a negative number using a minus sign and on unfavorable variance as a positive thumber