For shoes, assume the budgeted cost per foot of leather standard price is $ and the bugeted feet of leather per pair of shoes produced is $

For jackets budgeted, assume the budgeted cost per foot of leather standard priceis $ and the budgeted feet of leather per jacket produced is $

That is the budgeted cost of direct materials calculateto produce jacket is $$ per ft per jacket

Hint: caculate the direct material price and efficiency variances for each job and sum all the variances together

Find the direct material price variance and the direct material efficiency variance.