1.0 pound per glass at a cost of $0.50 per pound. The actual result for one month's production Johnson, Inc. is a manufacturer of lead crystal glasses. The standard direct materials quantity pound. Calculate the direct materials cost variance and the direct materials efficiency variance 7,000 glasses was 1.1 pounds per glass, at a cost of $0.40 per formula, then enter the amounts and compute the cost variance for direct materials and identify whelher the variance is favorable (F) or unfavorable (U). Select Direct Materials Cost Variance a formula, then enter the amounts and oompute the efficiency variance for direct materials and identify whether the variance is favorable (F) or unfavorable (U). Select Direct Materials Efficieney Variance