Johnson, Inc., manufactures load 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 Direct materials efficiency variance 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 Direct materials cost variance Direct materials officiency variance Direct labor cost variance Direct labor efficiency variance