A. Compute the flexible-budget variance for direct materials for the quarter

B. Compute the flexible-budget variance for direct manufacturing labour for the quarter.

Please do the calculations with pen & paper, not excel or software tools. Thank you.

Jill Draperies manufactures curtains. To complete a curtain, Jill requires the following inputs: Direct materials standard: 7 square yards at $5.40 per yard Direct manufacturing labor standard: 3 hours at $12.40 per hour During the second quarter, Jill Draperies made 2,000 curtains and used 13,500 square yards of fabric costing $70,200. Direct manufacturing labor totaled 5,800 hours for $69,600