Jericho Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has $30$ employees. Each employee presently provides $32$ hours of labor per week. Information about a production week is as follows:

Line Item Description Value

Standard number of lbs$.$ of brass $1\mathrm{.}5$ lbs$.$

Standard price per lb$.$ of brass $$12\mathrm{.}25$

Standard wage per hr$.$ $$15\mathrm{.}60$

Standard labor time per faucet $10$ min.

Actual price per lb$.$ of brass $$12\mathrm{.}50$

Actual lbs$.$ of brass used during the week $12,515$ lbs$.$

Number of faucets produced during the week $8,100$

Actual wage per hr$.$ $$16\mathrm{.}07$

Actual hrs$.$ for the week $(30$ employees $\backslash$times $32$ hours$)960$

Required:

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

b$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

c$.$ Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.