Lenni Clothing Co - Material and labor variances

Lenni Clothing Co. manufactures clothing in a small manufacturing facility. Manufacturing has 25 employees. Each employee presently provides 40 hours of productive labor per week. Information about a production week is as follows:

Standard wage per hr.                                                                                                 $12.00

Standard labor time per unit                                                                                        12 min.

Standard number of yds. of fabric per  unit                                                             5.0 yds.

Standard price per yd. of fabric                                                                                       $5.00

Actual price per yd. of fabric                                                                                             $5.10

Actual yds. of fabric used during the  week                                                      26,200 yds.

Number of units produced during the week                                                          5,220

Actual wage per hr.                                                                                                      $11.80

Actual hrs. for the week                                                                                               1,000 hrs.

instructions

Determine

(a) the standard cost per unit for  direct  materials  and  direct  labor; 

(b) the price variance, quantity variance, and total direct materials cost variance; and

(c) the rate variance, time variance, and total direct labor cost variance.