QUESTION 21 Which department is often responsible for the direct materials price variance? O The accounting department. O The production department. The purchasing department. The finance department. O The budgeting department. QUESTION 22 The following information relates to next years projected operating results of the Children's Division of Grunge Clothing Corporation: Contribution margin.. Fixed expensesm Net operating loss $200,000 500,000 ($300 000) f Children's Division is dropped, half of the fixed costs above can be eliminated. What will be the effect on Grunge's profit next year if Children's Division is dropped instead of being kept? $50,000 increase $250,000 increase $250,000 decrease $550,000 increase