EB (Clck the ion to view the cost dafa.) Fiead tho ceguitements Requirement 1. Compute the cost and emloency variances for drect materials and ditet toor. actures headphone cases. During September 2018, the company produced and sold 107,000 cases and r view the cost data.) Data table Get more help - Requirements 1. Compute the cost and efficiency variances for direct materials and direct labor. 2. For manufacturing overhead, compute the variable overhead cost and efficiency variances and the fixed overhead cost and volume variances. 3. Smart Hearing's management used better quality materials during September. Discuss the trade-off between the two direct material variances