Required: 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 direct materials price variance, direct materials quantity variance, and total direct materials cost variance. an unfavorable variance as a positive number. c. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Round your answ variance as a positive number. Check My Work Unfavorable variances can be thought of as increasing costs (a debit). Favorable variances can be thought of as decreasing costs (a credit). Learning Objective 2 , Learning Objective 3