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 $715 F Direct labor cost variance $2,600 F Direct materials efficiency variance $195 U Direct labor efficiency variance $31,200 F Requirement 1. For each variance, who in Johnson, Inc.'s organization is most likely responsible? Direct materials cost variance Purchasing Direct materials efficiency variance Purchasing Human Reentree 1. For each variance, who in Johnson, Inc.'s organization is most likely responsible? 2. Interpret the direct materials and direct labor variances for Johnson, Inc.'s management. Variances after completing production of 6,500 glasses: Direct materials cost variance $715 F Direct labor cost variance Direct materials efficiency variance $195 U Direct labor efficiency variance Read the requirements, $2,600 F $31,200 F Direct materials cost variance Direct materials efficiency variance Purchasing Purchasing Human Resources Direct labor cost variance Direct labor efficiency variance Human Resources