km Data table Cli th alcu ct t 08 of 1 - X additional 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 Actual amount of direct labor hours Actual cost of direct labor $4.00 per yard of fabric 1.40 yards per shirt 2,650 yards $11,395 $18.00 per DLHr 4.50 DLHr per shirt 9,110 DLHr $160,336 er the variance is favorab ariance U Print Done