Brookman Company manufactures shirts. During June. Brookman made 2,000 shirts and gathered the following additional data: BCicek on the EEB Click on the icon to view the data.) to Read the requirements 7. Calculate the direct materials cost variance. Select the formula, then enter the amounts and compute the cost variance for direct materials and identify whether the variance is favorable (F) or unfavorable Direct Materials Cost Variance = 8. Calculate the direct materials efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct materials and identify whether the variance is favorable (F) or Direct Materials Efficiency Variance = 9. Calculate the total direct materials variance and identify whether the variance is favorable or unfavorable. 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). Direct Labor Cost Variance = 11. Calculate the direct labor efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is favorable (F) or unfavorable - Direct Labor Efficiency Variance 12. Calculate the total direct labor variance and identify whether the variance is favorable or unfavorable. The total direct labor variance is Direct materials cost standard Direct materials efficiency standard Actual amount of fabric purchased and used Actual cost of fabric purchased and used Direct labor cost standard Direct labor efficiency standard Actual amount of direct labor hours Actual cost of direct labor $12.00 per yard of fabric 2.10 yards per shirt 4,090 yards 550,307 $13.00 per DLHr 3.00 DLHr per shirt 6,080 DLHr 577,520 1 Requirements Calculate the following variances: 7. Direct materials cost variance 8. Direct materials efficiency vaiace 9. Total direct materials variance 10. Direct labor cost variance 11. Direct labor efficiency variance 12. Total direct labor variance 1
