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a. Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places: b. Determine the pice variance, cuantity variance, and total direct materials cost variance. Gnter a favorable variance as a negative untavecable varunce as a positive number. c. Deternine the rate variancie, time variance, and total direct labor cost variance. Enter a faverable variance as a negative aumber un unfevorable variance as a positive number. a mere Cleck Mr Wiok ubestifaning Direct Materials and Direct Laber Variance Analysis: Lenni Clothing Co. manufactures dothing it a small manufacturing facility. Manufacturing has 25 employees. Each employee presently provides 40 hours of productive labor per weeki information about a production week is as follows: a. Determine the sandard cost per unit for direct materials and direct iabor. Round the cost per unit to two decimat places. b. Determine the price varance, euantiy variance, and total drect materials cott vanance. Enter a faverable variance as a negative number using a minus sign and an unfoverable variance as a positive number