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Direct Materials and Direct Labor Variance Analysis Jericho Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass, Manufacturing has 45 employees. Each employee presently provides 38 hours of labor per week. Information about a production week is as follows: a. Determine the stantard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places. b. Determine the direct matefais price vanance, direct matenals quantity variance, and total direct materials cost vanance. Enter a favarable variance as a negative number using a minus sign and an unfavorable variance as a positive numben. 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 guantity variance, and total direct materials cost variance, Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positwe nunber. (2) Direct Materials Srice Variance Direct Materials Quantity Variance Total Direct Materials Cost Variance C. Determine the direct labor rate variance, direct labar time variance, and total direct iabor cost variance. Enter a favorable variance as a negative number using a minia. sign and an unfavorable yariance as a positive number. Direct Labor Mate Variance Direct Labor Time Vadance Total Direct Labor Cost Variance