The individual generally responsible for the direct-material price variance is the:
A)sales manager.
B)production supervisor.
C)purchasing manager.
D)ﬁnance manager.
E)head of the human resources department.

Question

Quizplus · Accepted Answer

The purchasing manager is generally responsible for obtaining and negotiating prices for direct materials, making them accountable for any price variances that occur. The sales manager focuses on generating revenue, while the production supervisor is responsible for overseeing the actual production process. The finance manager may analyze the variance, but they are not the individual responsible for it. The head of the human resources department is not directly involved in the materials procurement process.

The Individual Generally Responsible for the Direct-Material Price Variance Is