EXERCISE 1 1 - 0 DIRECT Materials and Direct Labor Variances [LU'1 1 - 1, LU1 1 - 2\lawson Toys , Led., produces a toy called the Maze . The company has recently Established a standcontrol costs and has Established the following standards for the Maze toy*Direct materials : 6 microns per toy at $0.50 per micronDirect labor : 1. 3 hours per toy at $8 per hourDIuring July , the company produced 3, 000 Maze toys . Production data for the month on the toyDirect materials : 25, 000 microns were purchased at a cost of $0. 48 per micron , 5, 000 of these minventory at the end of the month .