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Direct Materials and Direct Labor Variance Analysis Abbeville Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 50 employees. Each employee presently provides 40 hours of labor per week. Information about a production week is as follows: Standard wage per hr. $10.80 15 min. Standard labor time per faucet Standard number of lb. of brass 2.10 lb. $13.00 $13.25 16,900 lb. Standard price per lb. of brass Actual price per lb. of brass Actual lb. of brass used during the week Number of faucets produced during the week Actual wage per hr. Actual hrs. per week 7,800 $11.10 2,000 hrs. Required: a. Determine the standard cost per faucet for direct materials and direct labor. Round the cost per unit to two decimal places. Direct materials standard cost per unit 27.3 Direct labor standard cost per unit 2.7 Total standard cost per unit 30 b. Determine the direct materials price variance, direct materials quantity 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 positive number. Direct materials price variance 4,225 Unfavorable Direct materials quantity variance Unfavorable Total direct materials cost variance $ Unfavorable c. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct labor rate variance 600 Unfavorable Direct labor time variance Unfavorable Total direct labor cost variance $ Unfavorable