PR 8-1A Direct materials and direct labor variance analysis obj, 2, 3 C. Direct labor time Abbeville Fixture Company manufactures faucets in a small manufacturing facility. The faucets variance, 5600 U are made from brass. Manufacturing has employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows: Standard wage per hr $15.00 Standard labor time per faucet 40 min SHOW WERON Standard number of tbs of brass 3 lbs. Standard price per lb of brass $2.40 Actual price per lb of brass $2.50 Actuallbs. of brass used during the week 14,350 lbs Number of faucets produced during the week 4.800 Actual wage per hr $14.40 Actual hrs. For the week 190 employees 36 hours) 3.240 (Continued) 408 Chapter 8 Evaluating Variances from Standard Costs Instructions Determine (A) the standard cost per unit for direct materials and direct labor, (b) the direct materi- als price variance, direct materials quantity variance, and total direct materials cost variance; and the direct labor rate variance, direct labor time variance, and total direct labor cost variance