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Smithson Company manufactures shirts. During June, Smithson made 2,000 shirts and gathered the following additional data. (Click on the icon to view the data.) Reas the requirements. 7. Calculate the direct materials cost variance. Selact the formula, then enter the amounts and computo the cost variance for direct materials and identily whether the variance is favorable (F) or unfavorable (U). B. Calculate the direct materinla efficiency variance. - Dreet Matarials Cont Varianse " Select the formula, then enter the amounts and compute the offolency variance for cirect materials and identedy whethar the variance is favotable (F) or umtovorable (U). 9. Calculate the total direct materials variance and identify whether the varance ia favorabie or untavoratie. The total atect materials variance in 10. Cusculate the direct labor cost variance. 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) or unfavorable (U). 11. Caiculate the direct labor efficiency variance. Select the formila, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is favorable (F) or unfivorable (U) 12. Calculate the total direct labor.variance and identify whether the variance is tavorable or unfavorable. The total direct labor variance is Calculate the total direct labor. variance and identify whether the variance is favorable or unfavorable