46. Accounting generally has the responsibility for A) administration of the budget. setting company goals. enforcing the budget. D) expressing the budget in financial terms. 47. The direct materials budget shows: Desired ending direct materials 50,000 pounds Total materials required 60,000 pounds Direct materials purchases 54,000 pounds The total direct materials needed for production is A) 4,000 pounds. B) 10,000 pounds. C) 6,000 pounds. D) 114,000 pounds. 48. The labor price variance is A) (AH ~ AR) - (SH ~ SR). B) (AH ~ AR) - (AH ~ SR). C) (AH ~ SR) - (SH SR). D) (AH ~ SR) - (SH ~ AR)