Superior Fender, which uses a standard cost system, manufactured 20, 000 boat fenders during 2018 , using 142,000 square feet of extruded vinyl purchased at $ 1.40 per square foot. Production required 420 direct labor hours that cost $ 13.00 per hour. The direct materials standard was seven square feet of vinyl per fender, at a standard cost of $ 1.45 per square foot. The labor standard was 0.026 direct labor hour per fender, at a standard cost of $ 12.00 per hour.

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Supenor Fender, w ich usesa tanda cost s stem, m an actured 20,000 bo, enders cunng 2018 usin 42.000 square ee or ex ded standard CDK $1 45 per squs. for Th. labor stand-d was n25 einct labor hour pr rendH.K 8 stendad ost of 512 00 per hour purchased at $ 40 per square foot. Production requred 420 a ect or hours that cost $13.00 per hour. The drect mater as standard was seve squ per ender, a a eet ofum Read the qurs. elect thc requredfom ulas comp te te costvanances cra ect matonals a d drec labor, anc don whether oach va ance sta a e r crunta ra e txed overhoad; Standard q a try.) egn with the cos var ances b enat ons used: actual cost; actua quan n 1 standard COS ; Fumula Variace Cirect labor coat variance Farmula Cirect matonala chcency vanance Does the pattem of anances suggest Super ar Fande's managers hav been making trace-os plain canect labar ehciancy var anca suggasts thar managa may have uaed ' workers who performac mora tuerty lha nat fact ntha tetal dract labor vanance s Formula Variance Direct materials cost variance Direct labor cost variance Select the required formulas, compute the efficiency variances for direct materials and direct labor, and identify wh Formula Variance Direct materials efficiency variance Direct labor efficiency variance Does the pattern of variances suggest Superior Fenders managers have been making trade-offs? Explain. V direct materials cost variance combined with the V direct materials efficiency variance suggests that managers may have used direct materials. The net effect on the total direct materials variance is The Vdirect labor cost variance combined with the Vdirect labor efficiency variance suggests that managers may have used workers who performed more efficiently. The net effect on the total direct labor variance is