Jericho Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has $30$ employees. Each employee presently provides $35$ hours of labor per week. Information about a production week is as follows:Line Item DescriptionValueStandard number of lbs$.$ of brass$1\mathrm{.}6$ lbs$.$Standard price per lb$.$ of brass$$12\mathrm{.}00$Standard wage per hour$$13\mathrm{.}20$Standard labor time per unit$15$ min.Actual price per lb$.$ of brass$$12\mathrm{.}25$Actual lbs$.$ of brass used during the week$13,349$ lbs$.$Number of units produced during the week$8,100$Actual wage per hour$$13\mathrm{.}60$Actual hours for the week $(30$ employees $\backslash$times $35$ hours$)1,050$Required:a$.$ Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places.Line Item DescriptionCost per UnitDirect materials standard cost per unit$fill in the blank $119\mathrm{.}20$Direct labor standard cost per unit$fill in the blank $2198\mathrm{.}00$Total standard cost per unit$fill in the blank $3217\mathrm{.}20$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.Line Item DescriptionAmountVarianceDirect Materials Price Variance$fill in the blank $43,337\mathrm{.}25$FavorableUnfavorableDirect Materials Quantity Variance$fill in the blank $6$FavorableUnfavorableTotal Direct Materials Cost Variance$fill in the blank $8$FavorableUnfavorablec. 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.Line Item DescriptionAmountVarianceDirect Labor Rate Variance$fill in the blank $10$FavorableUnfavorableDirect Labor Time Variance$fill in the blank $12$FavorableUnfavorableTotal Direct Labor Cost Variance$fill in the blank $14$FavorableUnfavorable