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JSH Inc. makes a unit called CC. CC has a standard of 2 yards of...

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Accounting

JSH Inc. makes a unit called CC. CC has a standard of 2 yards of fabric for each CC. The standard price per yard of fabric is $3. During the period, JSH planned to make 6,400 units of CC, but actually made 6,000 CCs. JSH used 11,600 yards of fabric and incurred an actual cost of $34,500 for the fabric.

a. What is the sales volume variance for direct materials for the current period?

b. What is the direct material efficiency variance for the current period?

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