Question

Question:Match the product cost variance with the manager most probably responsible. Some answers may be used more than once. Some answers may not be used.

Variance Manager

19. Variable overhead cost variance

20. Direct materials efficiency variance

21. Direct labor cost variance

22. Fixed overhead cost variance

23. Direct materials cost variance

a. Human resources

b. Purchasing

c. Production

Short answer

Answer

The matching is done as per the requirements of the question.

Step-by-step solution

Definition of direct Materials

Direct materials are defined as the raw material which is used in the manufacturing process of the company and gets converted into the finished product.

Matching

Variance	Managers
Variable overhead cost Variance	Production
Direct materials efficiency variance	Production
Direct Labor cost variance	Human Resources
Fixed Overhead Cost Variance	Production
Direct materials cost variance	Purchasing