Which of the following statements is incorrect with regard to direct material variances and/or direct labor variances?

A.

The quantity purchased is used to determine the direct materials price variance.

B.

The direct labor efficiency variance can first be calculated at the point of production.

C.

The purchases manager is held responsibile for all direct material variances.

D.

The production manager is held responsible for all direct labor variances.

E.

The standard input ratio for direct materials represents the expected amount of direct material used to produce one unit of output.