Calvin, Corp. is a manufacturer of designer bowls. The standard direct materials quantity is 0.6 pounds per bowl at a cost of $0.30 per pound. The actual result for one month's production of 5,900 bowls was 1.3 pounds per bowl, at a cost of $0.50 per pound. Calculate the direct materials cost variance and the direct materials efficiency variance. Direct Materials (AC ? SC) ? AQ = Cost Variance (AQ ? SQ) ? SC = Direct Materials Efficiency Variance Favorable or Unfavorable Favorable or Unfavorable