Direat Materials, Direct Laboc and factory Overtieat Copt Veriances Ahalyen. Requiredi unfayprable varience as an pouty number Required: unfavorabie variance ot a positive number. Ditermine the direst laber rote yarlanct, drect lapor time yaris. gor cost variance. Enter a faverable variahce at e nagative number eting a mros sign and an unifyorahle var ign and an anfeverebie variance of a pesitive ndmbef