Longman Company manufactures shirts. During June, Longman made 1, 800 shirts and gathered the following additional data: Calculate the following variances: Direct materials cost variance Direct materials efficiency variance Total direct materials variance Direct labor cost variance Direct labor efficiency variance Total direct labor variance 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). 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). Calculate the total direct materials variance and identify whether the variance is favorable or unfavorable. The total direct materials variance is 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). 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). Calculate the total direct labor variance and identify whether the variance is favorable or unfavorable. The total direct labor variance is