The Balanced Scorecard

In reviewing the activities of the Mixing Department for the month of September, the manager of the department notices that there was an unfavorable materials price variance for the month and there was an unfavorable materials quantity variance.

Under what circumstances, if any, can the responsibility for each variance be placed on a) the purchasing department, and b) the production department?

Research and discuss the nature of each perspective used in the balanced scorecard and how those perspectives are linked.