7. Calculate the direct materials cost variance. Select the formula, then enter the amounts and compute the cost variance for direct materials and identify whether the variance is favorable (F) or unfavorable (U). Brookman Company manufactures shirts. During June, Brookman made'1,800 shirts and gathered the following additional data: Read the requirements. 7. Calculate the direct materials cost variance. Select the formula, then enter the amounts and compute the cost variance for direct materials and identify whether the variance is favora Qalculate the total direct materials variance and identify whether the variance is favorable or unfavorable. he total direct materials variance is . Calculate the direct labor cst variance. Select the formula, then enter the amounts and compute the cost variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U). 11. Calculate the direct labor efficiency variance Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whocher the varianco is favorable (F) or unfavorable (U) 12. Caloulata the totai direct loboc variance and identify whether the variance is favorable or unfavorable 8. Calculate the direct materials efficiency variance. Seice the formuta, then enter the amoumts and compute the efficiency variance for diroct materials and identify whether the variance is favorable (F) or untavorable (U) Direct Materials Efficioncy Variance