( Actual Cost - Standard Cost ) Actual Quantity = Direct Materials Cost Variance ( $11.15 - $11.00 ) 1,720 = $258 U Part 3 8. Calculate the direct materials efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct materials and identify whether the variance is favorable (F) or unfavorable (U). Part 4 ( Actual Quantity - Standard Quantity ) Standard Cost = Direct Materials Efficiency Variance ( 1,720 - 1,820 ) $11.00 = $1,100 F Part 5 9. Calculate the total direct materials variance and identify whether the variance is favorable or unfavorable. The total direct materials variance is $842 favorable . Part 6 10. Calculate the direct labor cost 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). Part 7 ( Actual Cost - Standard Cost ) Actual Quantity = Direct Labor Cost Variance ( 82636 - ) 15 = 2264 F Etext pages Calculator Ask my instructor pop-up content starts Data table Direct materials cost standard $11.00 per yard of fabric Direct materials efficiency standard 1.30 yards per shirt Actual amount of fabric purchased and used 1,720 yards Actual cost of fabric purchased and used $19,178 Direct labor cost standard $15.00 per DLHr Direct labor efficiency standard 4.00 DLHr per shirt Actual amount of direct labor hours 5,660 DLHr Actual cost of direct labor $82,636