The following materials standards have been established for a particular product:

Standard quantity per unit of output	3.6 metre
Standard price	$10.20 per metre

The following data pertain to operations concerning the product for the last month:

Actual materials purchased	7,100 metres
Actual cost of materials purchased	$68,515
Actual materials used in production	6,600 metres
Actual output	1,780 units

a) What manager is generally responsible for materials price variances?

b) Identify possible causes of each variance

c) Prepare the journal entries to record variances