1. Direct material purchased and used, 80,000 gallons Standard quantity of direct material allowed for May production, 76,000 gallons Actual cost of direct materials purchased and used, $176,000 Unfavorable direct-material quantity variance, $9,400 The direct-material price variance is: A. $11,400F B. $11,400U C. $12,000F D. $12,000U E. none of the above 2. The difference between the profit margin controllable by a segment manager and the segment profit margin is caused by: A. variable operating expenses B. allocated common expenses C. fixed expenses controllable by the segment manager D. fixed expenses traceable to the segment but controllable by others. E. other revenue" - Sent to Accounting Expert Tutor on 12/13/2010 at 4:54pm