Lenni Clothing Co. manufactures clothing in a small manufacturing facility. Manufacturing has 25 employees. Each employee presently provides 40 hours of productive labor per week. Information about a production week is as follows: Standard wage per hr. ............. $ 12.00 Standard labor time per unit ............. 12 min. Standard number of yds. of fabric per unit ..... 5.0 yds. Standard price per yd. of fabric .......... $ 5.00 Actual price per yd. of fabric ........... $ 5.10 Actual yds. of fabric used during the week ......26,200 yds. Number of units produced during the week ..... 5,220 Actual wage per hr. .............. $ 11.80 Actual hrs. for the week ............ 1,000 hrs. Instructions Determine (a) The standard cost per unit for direct materials and direct labor; (b) The price variance, quantity variance, and total direct materials cost variance; (c) The rate variance, time variance, and total direct labor cost variance.