Exercise 21-6 Management by exception C1 Resset Co. provides the following results of April's operations: Findicates favorable and U indicates unfavorable. Applying the management by exception approach, which variances are of greatest concern? Why? Direct materials price variance .... Direct materials quantity variance Direct labor rate variance Direct labor efficiency variance Controllable overhead variance Fixed overhead volume variance $ 300F 3,000 U 100U 2,200 F 400 U 500 F Type answer in this box