Standard Direct Materials Cost per Unit from Variance Data The following data relating to direct materials cost for October of the current year are taken from the records of Good Clean Fun Inci, a manufacturer of organic toys: Determine the standard direct materials cost per unt of finished product, assuming that there was no inventory of work in process at either the beginning or the end of the month. If required, round your standard cost per unit answer to two decimal places. Direct Materials and Direct Labor Variances At the beginning of April, Winslow Toy Company budgeted 19,000 toy action figures to be manufactured in April at standard direct materials and direct labor costs as follows: The standard materials price is $0,60 per pound. The standard direct labor rate is $13.00 per hour, At the end of April, the actual direct materials and direct labor costs were as fotlows: There were no direct materials price or serect labor rate yanances for Apnt, In addition, assume no changes in the direct materials inventory balances in Apni. Winsiow Ton Company actually produced 17,300 units during Aprll. Determine the direct materials quanbty and direct labor time variances. Round your per unit computations to two decimal places and round your answers to the nearest dollar, If required. Enter a favorable variance as a negative number using a minus sign and an unfovorable variance as a positive number