For Each of the Following Variances, State Which Manager Is

Essay

For each of the following variances, state which manager is most likely to be responsible for the variance.
$$\begin{array} { | l | l | } \hline \text { Variance } & \text { Responsible Manager } \\\hline \text { Direct Materials Cost } & \\\hline \text { Direct Labor Efficiency } & \\\hline \text { Variable Overhead Efficiency } & \\\hline\end{array}$$