Direct Materials and Direct Labor Variances

irect Materials and Direct Labor Variances it the beginning of April, Winslow Toy Company budgeted 11,000 toy action figures to be manufactured in April at standard direct materials and direct labor costs as follows: Feedback C Check My Work Unfavorable variances can be thought of as increasing costs (a debit). Favorable variances can be thought of as decreasing costs (a credit). irect Materials and Direct Labor Variances it the beginning of April, Winslow Toy Company budgeted 11,000 toy action figures to be manufactured in April at standard direct materials and direct labor costs as follows: Feedback C Check My Work Unfavorable variances can be thought of as increasing costs (a debit). Favorable variances can be thought of as decreasing costs (a credit)