Which division/department manager would most tikely be responsible for the following variances: Choose between the following divisions/departments: Fuman resources, purchasing, production, accounting i) Workers were paid more than expected. ii) Materials purchases were at a higher cost than standards. iii) Inexperienced workers caused delays in production. iv) Quantity of direct materials used was more than the standard allowed for the number of units produced. d) Explain why purchasing lower cost muterials conld have a negative impact on the the DM and DL efficiency variances even if the DM cost variance is favorable