on, Inc. is a manufacturer of lead crystal glasses. One unit of its product requires the ving BUDGETED amount: Standard direct materials quantity is 0.8 pound per glass at a cost of S0.30 per pound. Standard direct labour time is 0.3 hours per glass, at a cost of $13 per hour. ACTUAL result for one month's production of 6,900 glasses was 1.1 pounds per glass, cost of $0.40 per pound and 0.2 direct labour hours per glass, at a cost of $10 per hour. A. Calculate the direct materials cost variance and the direct materials efficiency variance and indicate whether they are favourable (F) or unfavourable (U). B. Calculate the direct labour cost variance and the direct labour efficiency variance indicate whether they are favourable (F) or unfavourable (U)