Makers ni'Glass Goods lnc., manufactures glass awards, which are sushi in the crestcrners when are able tn cngaave the awards with test. ideas, and other designs. The standard cast card ter the glass awards is as fallcws: l'lh'lplcl- mun-nag- mm ##m 15m multil- \"charm-t csctn vim-w Hutu! nan." Human-a mparnn use." Gary Ansaannian, the nperatiiens manager, was reviewing the results t'cr June when he became upset by the unfavorable variances hearas seeing. Hewas scupset that hemtcdthuit and started drinking stress reducing teat After he realised that quitting isn't the anlulicm he attempted tn understand what had happened. He asked CFC} Gina Hersh fur mere infctrnalinu about the matter. She provided him the following cvethcnd budgets, slung with actual results for June. The cnrnpany purchased and used Sll} pmuads cfsand 1c mate the glass during the ntcrtth. The sand used is ne and high quality, with a law melting temperature. Sand purchases during the menth were made at $19!] per pcund. The direct lahn: pavmll can 33 H.115. with an acme] hcurlv rate at 5:125 per DLH. The annual budgets were based an the predtacticn cf SEMI} awards, using li diJect lahnc hnurs. 'l'heugh the budget t'crlune was based cn sauce shirts. the cctnpenv HEM-31b" prcduces 52.000 shirts during the ntenth. hue-HE wane ""7 m mum-iii a came a can s m Madam anus: can cure nal-t\" m ELI: 31.51} Eln-tun- tut] EM m 2.91 11\" J Ellltt a. Calculate the direct materials price and quantity variances t'cr June. It. Calculate the direct Iabcr rate and efciency tariances the June. c. Calculate the variable cverhead spending and etticiem variances fcr June. d. 1|i'it'l'iich nttirese variances sheuld Gary he held respnnsible rut? Why