Answer:
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
Step-by-step explanation: