The Sherman Company required 9.000 direct labor hours in production. The standard allowed for 10,000 hours at a pay rate of $18 per hour. If the company had an unfavorable direct labor rate variance of $4,500 that was largely caused by scheduling hig skill-level workers to perform low-skill level activities in the factory, who would most likely be held accountable for the variance? Multiple Choice the production department manager the purchasing department manager the personnel department manager the sales manager