Newton Company's Management Accountant Prepared the Following Variance Report for Management

Newton Company's management accountant prepared the following variance report for management:
Required:
1) Identify which manager (if any) would likely be held responsible (at least prior to further investigation) for each of the following variances:
(a) Direct material price variance
(b) Direct materials usage variance
(c) Direct labor price variance
(d) Direct labor usage variance
(e) Fixed cost spending variance
(f) Fixed cost volume variance
2) Provide at least two possible explanations for each of the following variances: the direct materials price variance and the direct labor usage variance.