ll. Direct labor eficency variance 7. Calculate the direct materials cost variance. 12. Total direct labor variance Select the formula, then enter the amounts and compute the cost variance for direct materials and identify whether the variance is favorable (p) or urtavorable U 8. 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 tavorable (Flor unfavorable R) Direct Materials Efficiency Variance 9. Calculate the total direct materials variance and identity 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) untavorable (uj Direct Labor Cost Variance 11. Calculate the direct labor eficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identity whether the variance is favorable (F) or urtavorable Direct Labor Eficiency Variance Choose from any list or enter any number in the input fields and then continue to the next