Smithson, Inc., manufactures lead crystal glasses. Smithson, Inc.'s managers recently calculated the following: Variances after completing production of 6,800 glasses: Direct materials cost variance Direct labor cost variance $1,360 F Direct materials officiency variance $408 U Direct labor efficiency variance $19,040 F Read the requirements $748 U Requirement 1. For each variance, who in Smithson, Inc.'s organization is most likely responsible? Direct materials cost variance Direct materials officiency variance Direct labor cost variance Direct labor officiency variance Interpret the direct materials and direct labor variances for Smithson, Inc.'s management