Ross Hopkins is a cost accountant and business analyst for Dandy Design Company $($DDC$),$ which manufactures expensive bras direct materials and direct manufacturing labor. Hopkins feels that manufacturing overhiead is most closely related to material usa overhe$$d to production based upon pounds of materials used.

$($Click the icon to view the standards.$)$

$($Click the icon to view the actual results for April.$)$

Read the requirements.

Requirement $1.$ For the month of April, compute the variances, indicating whether each is favorable $($F$)$ or unfavorable $($U$).$

Before computing the variances complete the tables below. Begin by completing the table for direct materials.