$($Round your answers to two decimal places when needed and use rounded answers for all

future calculations$).$

Calculate the direct materials cost variance and the direct materials efficiency variance.

$($AC

$?$

SC$)$

$?$

AQ

Direct Materials

Cost Variance

Favorable or

Unfavorable

$($AQ

$?$

SQ$)$

$?$

Direct Materials

Efficiency

Favorable or

Variance

UnfavorableMaggie Sound manufactures headphone cases. During July $2021,$ the company produced

$110,000$ cases and recorded the following cost data:

$($Round your answers to two decimal places when needed and use rounded answers for all

future calculations$).$