Todd Company's Year 1 responsibility accounting report includes the following Per-Unit Variable Costs Materials Cost Customer Delivery Cost Inspection Cost Sales Commissions Standard Actual $22.00 $21,80 1.90 1.95 1.20 1.16 4.00 4.20 Fixed Costs Manufacturing Advertising Financial Statement Software Costs Product Liability Cost $720,000 $708,000 107,000 120,000 15,600/ 18,000 45,400 17,900 Actual volume of production and sales was 90,000 units. Required a Determine the amount of the variances for the above costs and indicate whether each variance is favorable or unfavorable. b. Speculate as to the management position that would be held responsible for (able to explain) each variance. 173