we NOV Pullen Direct Materials and Direct Labor Variance Analysis Abbeville Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 40 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows: Standard wage per hr. $16.80 Standard labor time per faucet 10 min. Standard number of lb. of brass 2.10 lb. Standard price per lb. of brass $9.50 Actual price per lb. of brass $9.75 Actual lb. of brass used during the week 14,300 lb Number of faucets produced during the week 6,600 Actual wage per hr. $17.30 Actual hrs. per week 1,440 hrs. Required: a. Determine the standard cost per faucet for direct materials and direct labor. Round the cost per unit to two decimal places S 19.95 Direct materials standard cost per unit 11.19 Direct labor standard cost per unit s 31.15 Total standard cost per unit variante Enter a favorable variance as a negative number using a minus sign and an 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 a unfavorable variance as a positive number. 3,575 Direct materials price variance Unfavorable 4,180 Unfavorable Direct materials quantity variance 7,755 Unfavorable 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 negative number using a minus sign and an unfavorable variance as a positive number. $ 720 Unfavorable Direct labor rate variance -1,440 Unfavorable Direct labor time variance $ Unfavorable Total direct labor cost variance