Data table Direct materials standard: 8 square yards at \\( \\$ 5.60 \\) per yard Direct manufacturing labor standard: 3 hours at \\( \\$ 12.50 \\) per hour Jen Draperies manufactures curtains. To complete a curtain, Jen requires the following inputs: (Click the loon to viow the inputs.) During the socond quarter, Jen Draperies made 1,100 curtains and used 8,300 square yards of fabric costing \\( \\$ 43,990 \\). Direct manufacturing labor focaled 3,700 hours for S6,990, Read the teguirements: Requirement a. Compune the direct malerials price and efficlency variances for the quarter. Firat, determine the formula and enter the amounts to calculate direct materials actual price of input. (Enter the direct materials actual price of input to fwo decimal places, sx \\( \\times \\mathcal{X} \\) ) \\[ \\begin{array}{l} =\\text { Direct materials actual pricet of input } \\\\ =\\quad \\text { per square yard } \\end{array} \\] Price variance effienor (Uaage) varance Asquisemast b. Compule the direct mendecturing labor price and efficiency variances for the quarter. * Direct laber actual price of input Hor circt per hour Jen Draperies manufactures curtains. To complete a curtain, Jen requires the following inputs: Fill (Click the icon to view the inputs.) Ouring the second quarter, Jen Draperies made 1,100 curtains and used 8,300 square yards of fabric costing \\( \\$ 43,990 \\). Diroct manufacturing labor fotaled 3,700 hours for \\( \\$ 46,99 \\) Read the requirements. \\( 1 \\times \\) Price variance )\\( \\times \\) \\( = \\) Finally, determine the formula and enter the amounts to calculate the direct materials efficiency variance. Label each variance as favorable (F) or unfivorable (U) (Enter unit conts decimal places, \\$XXXX Abbreviasions used \\( \\mathrm{AO}= \\) actual output, \\( \\mathrm{BQ}= \\) budgeted quantity, \\( \\mathrm{DM}= \\) direct materials.) Efficiency (Usage) variance Requirement b. Compute the drect manufacturing tabor price and efficiency variances loc the quarter. Fint, determine the formula and enter the amounts to calculate direct manufacturing labor actual price of input. (Enter the direct labor actual price of inpur to two decimat places, sx. - Direct labor actual price of input - \\( \\square \\) per hour decanal plibes, \\( 3 \\times \\times \\times \\). Ahbreviations used: \\( \\mathrm{OL}= \\) diroct laboe.) Price variance Efficlency (Uiape) varance