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Jill Draperies manufactures curtains. To complete a curtain, Jill requires the following inputs: Direct materials standard: 7 square yards at $5.40 per yard Direct manufacturing labor standard: 3 hours at $12.40 per hour During the second quarter, Jill Draperies made 2,000 curtains and used 13,500 square yards of fabric costing $70,200. Direct manufacturing labor totaled 5,800 hours for $69,600. 3. Compute the flexible-budget variance for direct materials for the quarter. (Choose the nearest number to your answer) a) 5,400F b) 5,700F c) 5,350F d) 5,500F 4. Compute the flexible-budget variance for direct manufacturing labor for the quarter. (Choose the nearest number to your answer) a) 4,400F b) 4,700F c) 4,800F d) 5,000F