11. An example of qualitative data is: a. product cost b. customer satisfaction c. net income d. inventory cost 12. Which department should usually be held responsible for an unfavourable material price variance: a. Production b. Material Handling c. Purchasing d. Engineering 13. A labour efficiency variance resulting from the use of poor quality materials should be charged to: a. the production manager b. the purchasing agent c. manufacturing overhead d. the industrial engineering department 14. Which of the following should be classified as a service department? a. The maternity department in a hospital b. The employee training department of a computer manufacturer c. An assembly department in a factory d. The jewellery department of a department store