Brookman

Company manufactures shirts. During

June,

Brookman

made

1,400

shirts and gathered the following additional data:

Direct materials cost standard	$12.00 per yard of fabric
Direct materials efficiency standard	2.10 yards per shirt
Actual amount of fabric purchased and used	2,810 yards
Actual cost of fabric purchased and used	$34,282
Direct labor cost standard	$17.00 per DLHr
Direct labor efficiency standard	3.50 DLHr per shirt
Actual amount of direct labor hours	5,040 DLHr
Actual cost of direct labor	$85,176

Calculate the following variances:

7.	Direct materials cost variance		10.	Direct labor cost variance
8.	Direct materials efficiency variance		11.	Direct labor efficiency variance
9.	Total direct materials variance		12.	Total direct labor variance