Direct Materials and Direct Labor Variance Analysis week. Information about a production week is as follows:

Standard wage per hour

Standard labor time per unit

Standard number of lbs$.$ of brass

Standard price per lb$.$ of brass

Actual price per lb$.$ of brass

Actual lbs$.$ of brass used during the week

Number of units produced during the week

Actual wage per hour

Actual hours for the week $(70$ employees $32$ hours$)$

$$13\mathrm{.}8$

$20$ min $.$

$1\mathrm{.}9$ lbs $.$

$$10\mathrm{.}75$

$$11$

$15,265$ lbs$.$

$7,800$

$$14\mathrm{.}21$

$2,240$ hrs$.$

Required:

a$.$ Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places.

Direct materials standard cost per unit

Direct labor standard cost per unit

Total standard cost per unit

$

$$

$

b$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Round your answers to the nearest whole 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

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

$$

$$

$

$ $$

$$

$$

c$.$ Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.