jeffrey hopkins is a cost accountant and business analyst for damask design company (ddc), which manufactures expensive brass doorknobs. ddc uses two direct-cost categories: direct materials and direct manufacturing labor. hopkins feels that manufacturing overhead is most closely related to material usage. therefore, ddc allocates manufacturing overhead to production based upon pounds of materials used. for the month of april, compute the%e2%80%8b variances, indicating whether each is favorable (f) or unfavorable (u). before computing the variances complete the tables below. begin by completing the table for direct materials.