Sales Revenue (at standard) Cost of Goods Sold (at standard) Direct Materials Cost Variance $ 530,000 349,000 1,100 F 6,100 F Direct Materials Efficiency Variance 4,500 U Direct Labor Cost Variance Direct Labor Efficiency Variance Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance 2,200 F 3,600 U 800 u 2,100 u 8,200 F Fixed Overhead Volume Variance Seattle Uutritiers, inc. Standard Cost Income Statement For the Month Ended May 31, 2018 Gross Profit Has management done a good or poor job of controlling costs? Explain. Overall, Seattle Outfitters management appears to have done a job at controlling costs. Total manufacturing variances are