Wilson Manufacturing had the following variances for the month of March Direct materials price 5 2.250 Unfavorable Direct materials quantity $ 4.000 Favorable Direct labor rate $ 3.200 Unfavorable Direct labor efficiency $ 8.800 Favorable Which of the following would be true based on the initial analysis of Wilson's results? The human resource manager appears to be doing an effective jobs The production manager appears to be doing an effective job. You cannot hold any managers accountable based on variance data The purchasing manager appears to be doing an effective job