Determine the standard cost per unit for direct materials and direct labor. Do not round your intermediate calculations and round the cost per unit to two decimal places.

Direct materials standard cost per unit $fill in the blank $1$

$18$

Direct labor standard cost per unit fill in the blank $2$

$4\mathrm{.}80$

Total standard cost per unit $fill in the blank $3$

$22\mathrm{.}80$

b$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Do not round your intermediate calculations and round your final answers to the nearest dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct materials price variance $fill in the blank $4$

$125,280$

Unfavorable

Direct materials quantity variance fill in the blank $6$

$4,200$

Unfavorable

Total direct materials cost variance $fill in the blank $8$

$129,480$

Unfavorable

c$.$ Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Do not round your intermediate calculations and round your final answers to the nearest dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct labor rate variance $fill in the blank $10$

$5,376$

Unfavorable

Direct labor time variance fill in the blank $12$

Favorable

Total direct labor cost variance $fill in the blank $14$

Unfavorable