Brookman, Inc., manufactures lead crystal glasses. Brookman, Inc.'s managers recently calculated the following: Variances after completing production of 7,000 glasses: Direct materials cost variance $1,960 F Direct labor cost variance $4,200 F Direct materials efficiency variance $3,360 U Direct labor efficiency variance $9,800 U Read the requirements. Requirement 1. For each variance, who in Brookman, Inc.'s organization is most likely responsible? Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance