Data Table Direct materials cost standard Direct materials efficiency standard Actual amount of fabric purchased and used Actual cost of fabric purchased and used Direct labor cost standard Direct labor efficiency standard Actual amount of direct labor hours $11.00 per yard of fabric 2.10 yards per shirt 3,830 yards $43,662 $14.00 per DLHO 3.00 DLHr per shirt 5,840 DLHO Actual cost of direct labor $79,132 10. Direct labor cost variance 11. Direct labor efficiency variance 12. Total direct labor variance Done 7. Calculate the direct materials cost variance Select the formula, then enter the amounts and compute the cost variance for direct materials and Identify whether the variance in favorable (F) or unfavorable (U). Actual Cost Standard Cont Actual Quantity Direct Materials Cost Variance 5 11.40 11.00 3,830 1,532 B. Calculate the direct materials efficiency variance Select the formula, then enter the amounts and compute the efficiency variance for direct materials and identity whether the variance is tuvorable (F) or untavorable (U) Actual Quantity Standard Quantity Standard Cost Direct Materials Eclancy Variance 3.630 >$ 11.00 1,760 F 9. Calculate the total direct materiais variance and identity whether the variance is favorable or unfavorable, The total direct materials variance is $ 228 favorable 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) Direct Labor Cost Variance 3,900