Using the data below, answer the questions about the Direct Materials Cost (DMC) variances and the Direct Labor Cost (DLC) variances. i. Who is responsible for the favorable DMC variance of $204,000? ii. What are the two likely causes for the favorable DMC of $204,000? iii. Who is responsible for the unfavorable DMC variance of $100,000? iv. What are the two likely causes for the unfavorable DMC of $100,000? v. What are the two likely causes for the favorable DLC variance of $153,000? vi. What are the two likely causes for the unfavorable DLC variance of $72,000? Flexible Sales Master Budget Flexible Volume (Static) Actual Variance F/U Budget Variance F/U Budget Sales volume (units) 51,000 51,000 4,000 F 47,000 Sales revenue $ 3,315,000 $ 357,000 $ 3,672,000 $ 288,000 $ 3,384,000 U F Variable costs: Direct materials cost 1,071,000 204,000 F 1,275,000 100,000 U 1,175,000 Direct labor cost 765,000 153,000 F 918,000 72,000 U 846,000 Overhead cost - variable 510,000 102,000 U 408,000 153,000 32,000 U 376,000 Selling, General Admin costs - variable Total variable costs 204,000 2,550,000 141,000 2,538,000 51,000 U 12,000 204,000 F 2,754,000 216,000 U Contribution margin 765,000 153,000 U 918,000 72,000 846,000 Ciuad se.