Direct Materials and Direct Labor Variance Analysis Abbeville Pature Company manufactures units in a small manufacturing facility. The units are made from brass Manufacturing has 60 employees. Each employee presently provides 40 hours of labor per week Information about a production week is as follows: Standard wage per hour $10.8 Standard labor time par unit 20 min Standard number of lbs. of brass 18 Standard price per ib. of brass $10.5 Actual price per lb. of brass 510.75 Actualios of brass used during the week 16,130 Number of units produced during the week 8.700 Actual wage per hour $11:12 Achat hours for the week (60 employees 40 hours) 2.400 Required: E Determine the cost per un for direct materials and direct boc Roond the cost per unit to two decimal places Direct materials andard content Direct labor standard cont per Total standard cost perunt b. Determine the directe direct and total Grect mand you to the rest whole dolar Enter a favorable variances give numbering is an unfavorable variance avember Direct Materials Price Varance Direct Quantity Total Direct Materiais Costa Determine the corner, Grectors, and total rector cost arance. Round your nuwers to the nearest whole dotar Enter a favorable variance as a negative number using muss and an inte variances pouber Dect Laboratrice Dect Labor Time Variance Total Direct Labor Cost Vrance lll