Johnson Company manufactures shirts. During June, Johnson made 1,600 shirts and gathered the following additional data: E. (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 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). ( 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. i Data Table Direct materials cost standard $4.00 per yard of fabric Direct materials efficiency standard 2.10 yards per shirt Actual amount of fabric purchased and used 3,210 yards Actual cost of fabric purchased and used $13,161 Direct labor cost standard $12.00 per DLHO Direct labor efficiency standard 6.00 DLHr per shirt Actual amount of direct labor hours 9,710 DLHO Actual cost of direct labor $115,549 Print None