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Standard number of Ibs. of brass

$0\mathrm{.}4lb.$

Standard price per $Ib.$ of brass

$$0\mathrm{.}80$

Standard wage per hr$.$

$$21\mathrm{.}00$

Standard labor time per faucet

$15$min.

Actual price per Ib$.$ of brass

$$0\mathrm{.}90$

Actual lbs$.$ of brass used during the week

$4,500lbs.$

Number of faucets produced during the week

Actual wage per hr$.$

$10,000$

Actual hrs$.$ for the week $(45$ employees $38$ hours$)$

$$22\mathrm{.}00$

$1,710$

Required:

a$.$ Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places.

Direct materials standard cost per unit

Direct labor standard cost per unit

Total standard cost per unit

$$

$$

$ $$

b$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Materials Price Variance

$q$

Direct Materials Quantity Variance $$

$$

Total Direct Materials Cost Variance $$

$$

$$

c$.$ Determine the direct labor rate variance. direct labor time variance. and total direct labor cost variance. Enter a favorable variance as a neaative number usina a minus sian and

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