Please explain in atleast a page in your own words. Assigning responsibility. Melrose Furniture Comp

Please explain in atleast a page in your own words. Assigning responsibility. Melrose Furniture Company is organizedinto two divisions, Assembling and Finishing. The AssemblingDivision combines raw materials into a semi-finished product. Theproduct then goes to the Finishing Division for painting,polishing, and packing. During May, the Assembling Division hadsignificantly higher raw materials costs than expected becausepoor-quality raw materials required extensive rework. As a resultof the rework, Assembly transferred fewer units than expected tothe Finishing Division. The Finishing Division incurred higherlabor costs per unit of finished product because workers hadsubstantial idle time. The president of the company is upset aboutthese events. a. Whom should the firm hold responsible for the raw materialsvariance in the Assembling Division? Explain.
b. Whom should the firm hold responsible for the labor (idle time)variance in the Finishing Division? Explain. . . .