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5. Below is a section of a Planned Production Budget. What amount should be entered as the Beginning Inventory for the year? A. 8,000 B. 4,000 C. 32,600 D. 0 6. The variance that is usually most useful in assessing the performance of the purchasing department manager is: A. the labor efficiency variance. B. the labor rate variance. C. the materials quantity variance. D. the materials price variance