Requirement 2. Intupret the diect materials and died bose valances for Godman, inc's management The 910 unlovorabin drect mabolak cont varlance idicates that the sctual deect materials cost per pound was than the standard cost per pesind. This Goldman, inc's cperating income by 910 than tie total poinds allowed io manufacture the 6,600 glasses. This Goldman inc's oparafing incotie by 3,120 . Dired mutendst cont variance) Defect materiats efficiency var 1. Fer eech variance who is Goldran, Inci's orparizasion ts most Itedy responsible? Read the tequirtments 2. Invecpret the drect maleriah and drect laber variances for Geldman. Inc's management Dirnct labor cost variance Direct labor efficitcty varie Requliernent 2. Ieterpiet the Ifan the stahdied cost per pound this Goldenan, Inc 's operating income tiy 910 The 3.120 undeconatde ifed mateiah effelency varlance indicates that the kfual poundh used was. than the fidal gevers alloned to marufaclues the 6,500 glases This Coblinan incty operatry incese by 3,20 The 55,200 favor whle diediaboe price variance mans that Caldman ing's anpheyees wain pakd per hour than bodgeted This Golaman, inc s eperatme neome try $5.200 The st. 0s0 tavoiatis area labar efficiency varlance mosns that it actualy took denct laber hous thas wise budgesed se produce 6.500 glasses. This Gokdman. Inc's eperating inceene by 311950