Heasbound manufactures headphone casos. During September 2024, the company produced and scld 106,000 cases and recorded the following cost data- Fead the rogurments Requirement 1. Compute the cost and efficency varianses for direct materish and dirnd laber. Read the Fratorments Data table juirements Gempule the cost and eflcienoy variances for drect matecials and diect tabor. effierey variances and the fued overtend cost and wolume wariances. Headsoune's manapement used betiot quality materials during Septembet. Disouss the trade off betseen the tevo dired enaterial variances