8. (15 points) Exhibit 3 shows there is a significant cost overrun for direct labor. The actual number of cans of food and formula is 10,000,000 and 4,000,000, respectively. Analyze these results carefully using data provided by the case and explain What the discrepancy in direct labor costs in UFO and RBFO is caused by. Should BFL hold these divisional managers responsible for these factors? Explain your