Best Bathware Company manufactures faucets in a small manufacturing facility. The faucets are made from zinc. Manufacturing has 50 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows:

Standard wage per hr. $14.60
Standard labor time per faucet 15 min.
Standard number of lbs. of zinc 1.6 lbs.
Standard price per lb. of zinc $11.50
Actual price per lb. of zinc $11.75
Actual lbs. of zinc used during the week 12,400 lbs.
Number of faucets produced during the week 7,500
Actual wage per hr. $15.00
Actual hrs. per week 1,800 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; and
(c) The rate variance, time variance, and total direct labor cost variance.