i Data Table pan ditional data: neid irem he did mula, ivorab er the 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 Actual cost of direct labor $12.00 per yard of fabric 1.40 yards per shirt 2,650 yards $32,330 $11.00 per DLHO 5.00 DLHr per shirt 10,080 DLHO $ 106,344 ost fariance 12.2 the did formula favorab Whether the tual Variance Requirements mate the al direct Calculate the following variances: 7. Direct materials cost variance 8. Direct materials efficiency variance 9. Total direct materials variance culate the 10. Direct labor cost variance 11. Direct labor efficiency variance 12. Total direct labor variance che form ariance is e from all Print Done Longman Company manufactures shirts. During June, Longman made 2,000 shirts and gathered the following additional data (Click on the icon to view the data.) Read the requirements 9. Calculate the total direct materials variance and identify whether the variance is favorable or unfavorable. The total direct materials variance is 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 unfavorab ( Actual Cost - Standard Cost ) x Actual Quantity Direct Labor Cost Variance 11. Calculate the direct labor efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is favorable (F) or unfa Actual Quantity Standard Quantity ) X Standard Cost = Direct Labor Efficiency Variance 12. Calculate the total direct labor variance and identify whether the variance is favorable or unfavorable. The total direct labor variance is