QUESTION 33 Expain at least two possible reasons there is a favorable 5153,000 Direct Labor Variance. Explain which manager departments would be accountable for the variance Which manager should be held responsible for the Untavroable Sales Volume Variance of $100,000 for Direct Materials Master Flexible Budget Variance Flexible Budget Sales Volume Variance Actual F/ Budget Sales volume (units 51,000 51.000 4.000 47.000 Sales revenue $ 3,315,000 5 357,000 U F 53,672,000 S 288,000 $ 3,334.000 Variable costs Direct materials cost Direct labor cost Over cost-variable Selling General Admin costs - variable Total Variable costs 1,071,000 265.000 510,000 204,000 2,550,000 204,000 151.000 102,000 51,000 204,000 F F U U F 1.275,000 918,000 408,000 153,000 2,754,000 100,000 72,000 32.000 12.000 216,000 U U U U U 1,175.000 146,000 375,000 141,000 2.515.000 U 72.000 765,000 F 918.000 153,000 Contribution margin 846.000 Fixed costs: Overhead cost-fixed Selling, General Admin costs - foed Total fixed costs F U 6,400 2,000 4,400 114,000 69,000 183,000 120,400 67.000 187,400 120,400 67,000 187ADO F U 148,600 $ 658,600 $ 582,000 $ 730,600 $72.000 Net operating income