Jackson, Inc., manufactures lead crystal glasses. Jackson,Inc.'s managers recently calculated thefollowing:

Variances after completing production of 6,200 glasses:

Direct materials cost variance $744 U

Direct labor cost variance $4,960 U

Direct materials efficiency variance $2,232 U

Direct labor efficiency variance $7,440 F

Requirements

1. For eachvariance, who in Jackson,Inc.'s organization is most likelyresponsible?

2. Interpret the direct materials and direct labor variances for Jackson,Inc.'s management.

Direct materials cost variance _________________

Direct materials efficiency variance __________

Direct labor cost variance _______

Direct labor efficiency variance ____________