suggest who is potentially responsible for the sales, materials and labour, variances calculated in (b) (ii) and explain why

--> (b) (ii) Calculate a series of variances to reconcile the budgeted and actual profits (i.e., total, sales, materials, labour, and fixed overhead variances). Ensure that you show both the price and quantity variances for sales, materials, and labour. The companys budgeted and actual profits should be reconciled at the end of your answer to confirm that your analyses were correct.