Universal Industries uses a standard cost system to monitor costs. For one of their best-selling products, they purchase both valves and fittings from outside vendors. Data for the most recent week related to this product are as follows:

Valve usage variance	$ 22,200 unfavorable
Valve rate variance	$ 1,000 unfavorable
Fitting usage variance	$ 1,000 favorable
Fitting rate variance	$ 6,000 favorable
Labor efficiency variance	$ 18,000 favorable
Labor rate variance	$ 9,000 favorable

Based on an analysis of the six variances from standard, which of the following management initiatives is indicated?

a.Request that the purchasing group substitute a less costly fitting.

b.Determine why salaries paid were higher than expected.

c.Implement a remedial training program to improve employee performance.

d.Review operations to determine the cause of excessive valve use.