56. The following company information is available: . 36,000 gallons Direct materials used for production. Standard quantity for units produced...34400 gallons Standard cost per gallon of direct materia.$6.00 Actual cost per gallon of direct matetrial..$.10 The direct materials efficiency (quantity) variance is: A. $10,000 unfavorable. B. $13,200 unfavorable, C. $9,600 unfavorable D. S10.000 favorable. E. $13.200 favorable. 57. An internal report that provides information about the overall costs and operations of the various organizational elements of a business is a A. Performance report. B. Responsibility report. C. Management report. D. Action report. E. Status report. 58. A department that incurs costs without directly generating revenues is a: A. Service center B. Production center. C. Profit center. D. Cost center. E. Performance center. 59. Which of the following statements is true of responsibility reporting? A. Reports should focus on the person responsible for unfavorable variances, rather than information B. Managers should not be held accountable for uncontrollable variances. C. Only unfavorable variances should be explained in the reports. D. Every variance, regardless of magnitude, must be investigated by the managers. E. Managers at all levels are responsible for all types of costs. 12