Jericho Fixture Company manufactures faucets in a small manufacturing facility. The faucets are made from brass. Manufacturing has 60 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows:

Line Item Description	Value
Standard number of lbs. of brass	1.5 lbs.
Standard price per lb. of brass	$10.50
Standard wage per hour	$13.20
Standard labor time per unit	15 min.
Actual price per lb. of brass	$10.75
Actual lbs. of brass used during the week	13,905 lbs.
Number of units produced during the week	9,000
Actual wage per hour	$13.60
Actual hours for the week (60 employees 36 hours)	2,160

Required:

a. Determine the standard cost per unit for direct materials and direct labor. Round the cost per unit to two decimal places.

Line Item Description	Cost per Unit
Direct materials standard cost per unit	$fill in the blank 1
Direct labor standard cost per unit	$fill in the blank 2
Total standard cost per unit	$fill in the blank 3

b. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Line Item Description	Amount	Variance
Direct Materials Price Variance	$fill in the blank 4	FavorableUnfavorableUnfavorable
Direct Materials Quantity Variance	$fill in the blank 6	FavorableUnfavorableUnfavorable
Total Direct Materials Cost Variance	$fill in the blank 8	FavorableUnfavorableUnfavorable

c. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Round your answers to the nearest whole dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Line Item Description	Amount	Variance
Direct Labor Rate Variance	$fill in the blank 10	FavorableUnfavorableUnfavorable
Direct Labor Time Variance	$fill in the blank 12	FavorableUnfavorableFavorable
Total Direct Labor Cost Variance	$fill in the blank 14	FavorableUnfavorableFavorable