Data Table

Direct materials standard:	9 square yards at $5.80 per yard
Direct manufacturing labor standard:	3 hours at $10.40 per hour

Jean Draperies manufactures curtains. To complete a curtain, Jean requires the following inputs: (Click the icon to view the imputs.) During the second quarter, Jean Draperies made 1,600 curtains and used 13,500 square yards of fabric costing $74,250. Direct manufacturing labor totaled 4,400 hours Read the requirements. Requirement a. Compute the direct materials price and efficiency variances for the quarter. First, determine the formula and enter the amounts to calculate direct materials actual price of input. (Enter the direct materials actual price of input to two decimal places, BE Direct materials actual price of input per square yard Now determine the formula and enter the amounts to calculate the direct materials price variance. Label each variance as favorable (F) or unfavorable (U). (Enter unit cost- output, BQ = budgeted quantity, DM = direct materials.) ) x Price variance x Finally, determine the formula and enter the amounts to calculate the direct materials efficiency variance. Label each variance as favorable (F) or unfavorable (U). (Enter un actual output, BQ = budgeted quantity, DM = direct materials.) Efficiency (Usage) Mariance ) X X Requirement b. Compute the direct manufacturing labor price and efficiency variances for the quarter. First, determine the formula and enter the amounts to calculate direct manufacturing labor actual price of input. (Enter the direct labor actual price of input to two decimal pla 1 Direct labor actual price of input per hour Now determine the formula and antor Now determine the formula and enter the amounts to calculate the direct manufacturing labor price variance. Label each variance as favorable (F) or unfavorable (U).( direct labor.) ) x Price variance ) x = Finally, determine the formula and enter the amounts to calculate the efficiency variance. Label each variance as favorable (F) or unfavorable (U). (Enter unit costs to tw budgeted quantity, DL = direct labor.) Efficiency (Usage) ) x variance ) x