The following direct materials variance analysis was performed for Brookman. (Click the icon to view the materials variance analysis.) Read the requirements. Data table AC X AQ $0.60 per pounds 7,600 pounds $4,560 Cost Variance $1,900 U SC X AQ $0.35 per pounds 7,600 pounds $2,660 Efficiency Variance $105 U SC X SQ $0.35 per pound 7,300 pounds $2,555 Requirements 1. Record Brookman's direct materials journal entries. Assume purchases were made on account. 2. Explain what management will do with this variance information. I