Tipton Company manufactures shirts. During June, Tipton made 1,200 shirts and gathered the following additional data:

Direct materials cost standard Direct materials efficiency standard Actual amount of fabric purchased and used Actual cost of fabric purchased and used Direct labor cost standard Direct labor efficiency standard Actual amount of direct labor hours Actual cost of direct labor $6.00 per yard of fabric 1.50 yards per shirt 1,680 yards $ 10,500 $15.00 per DLHO 2.00 DLHr per shirt 2,520 DLHO $36,540 7. Calculate the direct materials cost 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). (C -5 ) x = Direct Materials Cost Variance 8. Calculate the direct materials efficiency variance. 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). . x = Direct Materials Efficiency Variance 9. Calculate the total direct materials variance and identify whether the variance is favorable or unfavorable. The total direct materials variance is L 10. Calculate the direct labor cost variance. Select the formula, then enter the amounts and compute the cost variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U). = Direct Labor Cost Variance 11. Calculate the direct labor efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is favorable (F) or unfavorable (U). - Direct Labor Efficiency Variance 12. Calculate the total direct labor variance and identify whether the variance is favorable or unfavorable. The total direct labor variance is