Data table Sales Revenue $ 1,400,000 Cost of Goods Sold (at standard) 195,300 Direct materials cost variance 7,350 F Direct materials efficiency variance 5,450 U Direct labor cost variance 410 U Direct labor efficiency variance 540 F Variable overhead cost variance 740 U Variable overhead efficiency variance 420 F Fixed overhead cost variance 2,830 U Fixed overhead volume variance 4,560 U