Which of the following is correct regarding unfavorable materials price and quantity variances?

	a.	Purchasing department is generally responsible for price variance; Production department is generally responsible for quantity variance.
	b.	Purchasing department is generally responsible for both price and quantity variances.
	c.	Purchasing department is generally responsible for quantity variance; Production department is generally responsible for price variance.
	d.	Production department is generally responsible for both price and quantity variances.