Answer options (drop down menu)

for Question 19: A. Human resources / B. Purchasing / C. Production

same answer options for all the other questions.

Match the product cost variance with the manager most probably responsible. Some answers may be used more than once. Some answers may not be used Manager Variance 19. Variable overhead cost variance 20. Direct materials efficiency variance 21. Direct labor cost variance 22. Fixed overhead cost variance 23. Direct materials cost variance