Describe the difference between a direct materials efficiency variance and a variable manufacturing overhead efficiency variance.

Direct material variance is the difference in the actual quantity of the materials used in production and the standard quantity that should have been used , multiplied by the standard price , while variable manufacturing overhead efficiency variance is the difference in between the actual hours and the standard hour worked , multiplied by the standard rate.

The difference is that while the former addresses the direct materials used in production process , the latter addresses the variable overhead cost of production which is basically the labor hours

Explanation:

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where is the graph?