Goldman, Inc., manufactures lead crystal glasses. Goldman, Inc.$\text{'}$s managers recently calculated the following:

Variances after completing production of $6,200$ glasses:

Direct materials cost variance

$$1,736$ F Direct labor cost variance

$$2,480U$

Direct materials efficiency variance

$$1,488$ U Direct labor efficiency variance

$$16,120U$

Read the requirements.

Requirement $1.$ For each variance, who in Goldman, Inc.$\text{'}$s organization is most likely responsible?

Direct materials cost variance

Direct materials efficiency variance

Direct labor cost variance

Direct labor efficiency variance