Required : 1 1 . Compute Sal's direct - material variances for each type of fertilizer . 2. 2. Compute the direct- labor variances . 3 - 2 . Compute the actual cost of the client applications . ( Note : Exclude* any fertilizer in inventory , as remaining fertilizer can be used next year . ) 3 - 6 . Calculate the profit or loss of Sal's new lawn fertilization service