pound. Calculate the direct materials cost variance and the direct materials efficiency 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$).$

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$($

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$x)x$

Direct Materials Cost Variance

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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$).$

$(-($

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$$

$$

$xx$

$$

Direct Materials Efficiency Variance

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