For Each of the Following Variances,state Which Manager Is Most

question 117

Essay

For each of the following variances,state which manager is most likely to be responsible for the variance.
$$\begin{array} { | l | l | } \hline \text { Variance } & \text { Responsible Manager } \\\hline \text { Direct Materials Cost } & \\\hline \text { Direct Labor Efficiency } & \\\hline \text { Variable Overhead Efficiency } & \\\hline\end{array}$$

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Definitions:

Preference List

A ranked list of items or options according to a person's likes, desires, or priorities.

Reinforcers

Stimuli that increase the likelihood of a behavior being repeated, which can be positive (adding something desirable) or negative (removing something undesirable).

Gotcha Technique

A strategy used to catch mistakes or errors, typically in a manner that is intended to be educational or corrective.

Intermittent Reinforcement

A conditioning schedule in which rules or rewards are given out or enforced irregularly.