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.