An unfavorable labor rate variance is attributed to an insufficient number of Level 1 laborers. Which department should be held responsible for this variance?

	A.	Production.
	B.	Human Resources.
	C.	Accounting.
	D.	Purchasing.

Which of the following would be the correct order for preparing the following budget schedules?

	A.	Production, Sales, Direct Materials budgets.
	B.	Direct Materials, Sales, Production budgets.
	C.	Sales, Direct Materials, Production budgets.
	D.	Sales, Production, Direct Materials budgets.

suggest that management review its strategy to make sure its objectives are being accomplished?

	A.	Monthly
	B.	Quarterly
	C.	Annually
	D.	Every 5 years

The Accounting Department manager is most likely responsible for a(n):

	A.	Revenue center
	B.	Investment center
	C.	Cost center
	D.	Profit center