The mnemonics for BEC-5 relates to the direct labor and direct materials variances. The mnemonics are PURE, SAD, and DADS. PURE are the different variances you'll need to calculate and DADS shows you how to get them. SAD is what order to subtract.
P = Price variance
U = Usage variance
R = Rate variance
E = Efficiency variance
Standard less Actual = Difference (SAD)
For the SAD mnemonic a positive difference is good and a negative difference is bad (ie standard price is greater than actual means you saved money, hence a positive number is a good variance).
DA = Difference times Actual
DS = Difference times Standard
You line up the PURE and DADS/DADS nmemonics together as such:
For each one you are going to do the SAD mnemonic for the item you are working on and multiply it by either the Actual or Standard (DA vs DS to figure out which).
Price Variance: [Standard Price less Actual Price = Difference] Take that Difference and multiply it by the Actual Usage (P=D x A)
Usage Variance = [Standard Usage less Actual Usage = Difference] Take that Difference and multiply it by the Standard Price (U = D x S)
The P & U are the material variances
Rate Variance = [Standard Rate less Actual Rate = Difference] Take that Difference and multiply it by the Actual Efficiency (R = D x A)
Efficiency Variance = [Standard Efficiency less Actual Efficiency = Difference] Take that Difference and multiply it by the Standard Rate
The R & E are the labor variances.
When you line the above up you get:
P = DA
U = DS
R = DA
E = DS
This is a little complicated and confusing. Once you work through it a couple of times though it makes the direct labor and direct labor variances very easy. If you have my two page cheat sheet for BEC (http://www.dalesines.com/cpa-exam/BEC.pdf) on the bottom left is where I have this part written out.
In the Becker books the above comes from the page just past where they cover the direct variances. I do not have my books with me, but I believe the above stuff are all in passkeys, so that should help make it easier to find.