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

question 120

Essay

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

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Definitions:

Gaseous Nitrogen

Nitrogen in its gaseous state, making up about 78% of the Earth's atmosphere, and is chemically inert under most conditions.

Ammonia

A colorless gas with a characteristic pungent smell, consisting of nitrogen and hydrogen (NH3), used in various industrial processes and as a fertilizer.

Plant Proteins

Proteins found in plants, serving functions in growth, repair, and metabolism, and also as important sources of nutrients for many animals, including humans.

Plant Roots

The part of a plant that typically lies below the surface of the soil and is responsible for water and nutrient absorption.