LI. Was Charles correct in asserting that both classes of labor experienced similar efficiency problems in working with the materials? Compare the direct labor efficiency variances for both classes of workers using (a) regular materials and (b) alternative materials. (Perform four separate variance calculations.) d. Which of the variances do you believe should be the sales department's responsibility? Why? e. Did Taylor Jenkins act ethically in accepting Harrington's order? Why or why not? Did Pat Melton act ethically in acquiring the alternative materials from the new vendor? Why or why not? I)irect niaterials: 1.5 pounds at $8 per pound Direct labor: 1.2 Class 111 direct labor hours at $14 per direct labor hour