If the labour quantity variance is unfavourable and the cause is inefficient use of direct labour, the responsibility rests with the
A)sales department.
B)production department.
C)budget office.
D)controller's department.

Question

Quizplus · Accepted Answer

The production department is responsible for the efficient use of direct labour, and if the labour quantity variance is unfavourable, it indicates that they are not efficiently using the labour available to them. The sales department, budget office, and controller's department are not directly responsible for the use of direct labour.

If the Labour Quantity Variance Is Unfavourable and the Cause