Data Table

Data materials cost standard	4.00 per yard of fabric
Direct materials efficiency standard	2.30 yards per shift
Actual amount of fabric purchased and used	2,840 yards
Actual cost of fabric purchased and used	12,354
Direct labor cost standard	$14.00 per DLHr
Direct labor efficiency standard	7.50 DLHr per shirt
Actual amount of direct labor hours	9,900 DLHr
Actual cost of direct labor	$134,145

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).

(Actual Cost - Standard Cost) X Actual Quantity = Direct Materials Cost Variance

($4.35 - 4.00 ) X 2,840 = 994 U

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).

( _____________________________ -- _______________________ ) X _______________ = Direct Materials Efficiency Variance.