1.) Which department is primarily held responsible for an unfavorable materials usage variance?

A.) Production

B.)	Purchasing

C.) Accounts Payable

D.) Quality Control

2.) Radicio Company reported a significant unfavorable labor efficiency variance for the month of January. Of all the following explanations, the least likely explanation for this variance is _________________

A.)	cutting back preventive maintenance.

B.)	inadequate training and supervision of the labor force.

C.)	processing a large number of rush orders.

D.)	paying more per unit of material than planned for in the master budget.

3.) Peyroux Company manufactures tables with vinyl tops. The standard material cost per tabletop is $15.60 based on 6 square feet of vinyl at a cost of $2.60 per square foot. A production run of 1,000 tables in January required 6,400 square feet of vinyl at an actual cost of $2.16 per square foot. The material rate variance associated with the January production run is ____________

A.)	$440 favorable.

B.)	$2,600 favorable.

C.)	$2,640 favorable.

D.)	$2,816 favorable.

E.)	None of the above