Martin Inc., manufactures lead crystal glasses. Martin Inc.$\text{'}$s managers recently calculated the following:

Variances after completing production of $6,500$ glasses:

Direct materials cost variance

$$1,560$ F Direct labor cost variance

$$9,100F$

Direct materials efficiency variance

$$650$ U Direct labor efficiency variance

$$35,100F$

Read the requirements.

Requirement $1.$ For each variance, who in Martin Inc.$\text{'}$s organization is most likely responsible?

Direct materials cost variance

Direct materials efficiency variance

Direct labor cost variance

Direct labor efficiency variance

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Requirements

For each variance, who in Martin Inc.$\text{'}$s organization is most likely responsible?

Interpret the direct materials and direct labor variances for Martin Inc.$\text{'}$s management.