was $0\mathrm{.}023$ direct labor hour per fender, at a standard cost of $$15\mathrm{.}50$ per hour.

Read the requirement.

$\backslash$table$[[,$Formula,Variance,$],[$Direct materials cost variance,$=,],],[$Direct labor cost variance,$=,]=,]]]$

Requirement

Compute the cost and efficiency variances for direct materials and direct labor. Does the pattern of variances suggest All $-$ Star Fender's managers have been making trade$-$offs? Explain.