what management position is responsible for each variance:

Sales
Materials
Labor
Overhead
General, Selling & Administrative

What causes these variances?

Lockwood company currently sells its deadblot locks for$30 each the locks have varaible cost of $10 and the company annual fixed costs are 150,000 the company txrate is 40 percent

clacualte the number of locks that must be sold earn an after tax profit of $24,000