Direct materials standard:	6 square yards at $4.90 per yard
Direct manufacturing labor standard:	4 hours at $11.80 per hour

Jil Draperies manufactures curtains. To complete a curtain, Jil requires the following inputs: B Click the icon to view the inputs.) During the second quarter, Jill Draperics made 1,100 curtains and used 5,900 square yards of fabric costing $28,100. Direct manufacturing labor totaled 4,800 hours for $51,900. Read the rourements Requirement Compute the direct materials price and efficiency variances for the quarter. Firsi, 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, sX.XX.) 1 = Direct materials actual price af input 26 100 + 5,800 4.5 per square yard Non determine the formula and enter the amounts to calculate the direct materials price variance. Label coch variance as favorable (F) or unfavorable (U). (Enter unit coststatwa decimal places, $X.XX. Abbreviations used: AD = actual output, BO = budgeted quantity, DM = direct materials.) Actual price of input Budgeted price of input lyx Actual quantity of Input Price variance 11 Fraly, determine the formule and enter the amounts to calculate the direct material efficiency variance Label each variance as favorable (F) or unfavorable (UX (Enter unit costs to two decimal places, $X.XX. Abbreviations used: A0 = Achaal output, BQ = budgeted quantity, DM = direct materials. Elficiency (Ubege) ( Actual quantity of Input 50 of Input for AO Budgeted price of Input varlerce ) | = 1 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 places, $X.XX.) Direct labar actual price of input per hour Now determine the formula and enter the amounts to calculate the direct manufacturing labar price vatance. Label cach variance as favorable {F} ar unfavorabic {U} {Enter unit costs to two decimal places, $X.XX. Abbreviatiers used: DL = direct labor.) Pro variance ill = Finaly determine the formula and enter the amounts to calculate the efficiency variance. Label Bech variance as favorable (F) or unfavorable {U}. (Enter unit cools to two decimal places, 3X.XX. Abbreviations used! AO - actual output, BQ-budgeted cuantity, DL - direct labor.) Enciency (Usage) Achual quantity of input BQ of Input of AC * Rudgated price of input variance 1