Johnson, Inc., manufactures lead crystal glasses. Johnson, Inc.'s managers recently calculated the following Variances after completing production of 6,500 glasses Direct materials cost variance $845 F Direct labor cost variance $3,900 F Direct materials efficiency variance $1,300 U Direct labor efficiency variance $29,250 F Read the requirements Requirement 1. For each variance, who in Johnson, Inc's organization is most likely responsible? Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance Requirement 2. Interpret the direct materials and direct labor variances for Johnson, 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 Johnson, 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 Johnson, Inc's operating income by 1,300 The $3,900 favorable direct labor price variance means that Johnson, Inc's employees were paid than budgeted. This Johnson, Inc.'s operating income by $3,900 The $29,250 favorable direct labor efficiency variance means that it actually took budgeted to produce 6,500 glasses. This per hour direct labor hours than were Johnson, Inc.'s operating income by $29,250 decreased increased A