Jackson, Inc., manufactures lead crystal glasses. Jackson, Inc.'s managers recently calculated the following: Requirements 1. For each variance, who in Jackson, Inc.'s organization is most likely responsible? 2. Interpret the direct materials and direct labor variances for Jackson, Inc.'s management. Requirement 1. For each variance, who in Jackson, Inc.'s organization is most likely responsible? Requirement 2. Interpret the direct materials and direct labor variances for Jackson, Inc.'s management. The 845 favorable direct materials cost variance indicates that the actual direct materials cost per pound was than the standard cost per pound. This Jackson, Inc.'s operating income by 845 . The 1,300 unfavorable direct materials efficiency variance indicates that the actual pounds used was than the total pounds allowed to manufacture the 6,500 glasses. This Jackson, Inc.'s operating income by 1,300. The $7,800 favorable direct labor price variance means that Jackson, Inc.'s employees were paid per hour than budgeted. This Jackson, Inc.'s operating income by $7,800. The $9,100 unfavorable direct labor efficiency variance means that it actually took direct labor hours than were budgeted to produce 6,500 glasses. This Jackson, Inc.'s operating income by $9,100