Jackson Company manufactures shirts. During June, Jackson made 1,300 shirts and gathered the following additional data: (Click on the icon to view the data.) Read the requirements. 7. Calculate the direct materials cost variance. Select the formula, then enter the amounts and compute the cost variance for direct materials and identify whether the variance is favorable (F) or unfavorable (U). Direct Materials Cost Variance ) ) X X 8. Calculate the direct materials efficiency variance.. Select the formula, then enter the amounts and compute the efficiency variance for direct materials and identify whether the variance is favorable (F) or unfavorable (U). ( ) x ) X Direct Materials Efficiency Variance 9. Calculate the total direct materials variance and identify 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 ( ) X 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 ) X 12. Calculate the total direct labor variance and identify whether the variance is favorable or unfavorable. The total direct labor variance is 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 Actual amount of direct labor hours Actual cost of direct labor $4.00 per yard of fabric 2.20 yards per shirt 2,700 yards $11,340 $14.00 per DLHr 4.50 DLHr per shirt 5,960 DLHr $81,354