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Direct Materials and Direct Labor Variance Analysis Jericho Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 45 employees. Each employee presentiy provides 38 hours of labor per week. Information about a production week is as follows: 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. c. Determine the direct labor rate varlance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance negative number using a minus sign and an unfavorable variance as a positive number