5. Which of the following should management consider when selecting a cost driver for overhead allocation? A. The cause-and-effect relationship between the cost driver and overhead costs. B. The availability of information needed to measure the cost driver. C. Both of the aforementioned elements should be considered. D. Neither of the aforementioned elements should be considered.

6. Which department usually should be held responsible for an unfavorable labor efficiency variance? A. Legal B. Marketing C. Production D. Accounting