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manufactures shirts. to view the data.) Direct materials cost standard Direct materials efficiency standard Actual amount of fabric purchased and used Actual cost of fabric purchased and used Direct labor cost standard Direct labor efficiency standard $7.00 per yard of fabric 2.10 yards per shirt 4,090 yards $29,039 $12.00 per DLHO 7.50 DL.Hr per shirt ts. materials cost varial poin ts. Actual amount of fabric purchased and used Actual cost of fabric purchased and used Direct labor cost standard Direct labor efficiency standard Actual amount of direct labor hours 4,090 yards $29,039 $12.00 per DLHO 7.50 DLHr per shirt 15,130 DLHO $180,047 Actual cost of direct labor arial Brookman Company manufactures shirts. During June, Brookman made 2,000 shirts and gathered the following additional data: CE kon 7. Calculate the direct materials cost variance Select the formula, then enter the amounts and compute the cost variance for direct materials and identity whether the variance is favorable (F) or unfavorable (U). Srect Materials Cost Variance 8. Calculate the direct materials efficiency variance 8. Calculate the direct materials officiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct materials and identify whether the variance is tavorable (F) or unfavorable (U) Direct Materials Efficiency Variance a state the total direct materiais variance and identify whether the variance is favorable or unfavorable on 9. Calculate the total direct materials variance and identity whether the variance is favorable or unfavorable The total direct materials variance is 10. Calculate the direct labor cost variance Select the formula, then enter the amounts and compute the cost variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U). Direct Labor Cost Variance 11. Calculate the direct labor efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U) Direct Labor Efficiency Variance 12. Calculate the total direct labor variance and identity whether the variance is favorable or unfavorable nu AINPINARI SI ROUPIIPA AINAALIM KIHANI NIIP IRIAN INI AURIIPA KUANIA in Aindu IPNUR AIN HARIAN NAIRO Direct Labor Efficiency Variance ( 12. Calculate the total direct labor variance and identify whether the variance is favorable or unfavorable. The total direct labor variance is