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

question 106

Essay

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

---

Definitions:

Excitation

The process of causing a cell or an organism to become activated or more active.

Antagonists

Drugs that impede the activity of a neurotransmitter.

Opponent-Process Theory

A psychological and neurological model that explains how the perception of colors results from opposing neural processes.

Chromatic/Achromatic

Refers to colors with hue (chromatic) and without hue (achromatic), such as black, white, and grays.