4,340 DLHO Actual cost of labor $72,261 Calculate direct materials cost variance and direct material efficiency variance. Direct Materials Cost Variance is $458 U, and Direct Materials Efficiency Variance is $1200 F 2 Direct Materials Cost Variance is $568 F, and Direct Materials Efficiency Variance is $800 U Direct Materials Cost Variance is $458 F, and 3 Direct Materials Efficiency Variance is $1200 U Direct Materials Cost Variance is $568 U, and Direct Materials Efficiency Variance is $800 F Question 16 and 17: Olivia H manufactures shirts. During June, the company made 1,400 shirts and gathered the following data. Direct material cost standard $8 per yard of fabric Direct material efficiency standard 2.1 yards per shirt Actual amount of fabric used 2,840 yards Actual cost of fabric used $23,288 Diret labor cost standard $17 per DLHO Direct labor efficiency standard 3 DLHr per shirt Actual amount of labor hours