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Jackson, Inc., manufactures lead crystal glasses. Jackson, Inc.'s managers recently calculated the following: Variances after completing production of 7,100 glasses: Direct materials cost variance $852 F Direct labor cost variance $2,130 U Direct materials efficiency variance $852 U Direct labor efficiency variance $8,520 U Read the requirements Requirement 1. For each variance, who in Jackson, Inc.'s organization is most likely responsible? Direct materials cost variance Direct materials efficiency variance Direct labor cost variance Direct labor efficiency variance Requirements 1. For each variance, who in Jackson, Inc.'s organization is most likely responsible? 2. Interpret the direct materials and direct labor variances for Jackson, Inc.'s management. Requirement 2. Interpret the direct materials and direct labor variances for Jackson, Inc.'s management. The 852 favorable direct materials cost variance indicates that the actual direct materials cost per pound was than the standard cost per pound. This Jackson, Inc.'s operating income by 852