Jenna Draperies manufactures curtains. To complete a curtain, Jenna requires the following inputs: (Click the icon to view the inputs.) During the second quarter, Jenna Draperies made 1,300 curtains and used 9,600 square yards of fabric costing $49,920. Direct manufacturing labor totaled 5,400 hours for $66,960. Read the requirements. Data table Direct materials standard: 8 square yards at $5.60 per yard Direct manufacturing labor standard: 4 hours at $12.10 per hour Requirements a. Compute the direct materials price and efficiency variances for the quarter. b. Compute the direct manufacturing labor price and efficiency variances for the quarter. Finally, determine the formula and enter the amounts to calculate the direct materials efficiency variance. Label each variance as favorable (F) or unfavorable (U). (Enter unit costs to two decimal places, \$X.XX. Abbreviations used: AO = actual output, BQ= budgeted quantity, DM= direct materials.) Efficiency (Usage) variance