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

Question 8 options:

	The production manager is held responsible for all direct labor variances.
	The standard input ratio for direct materials represents the amount of direct material expected to be used to produce one unit of output.
	The quantity purchased is used to determine the direct materials price variance.
	Direct material quantity variance can be calculated at the time raw materials are purchased.
	If the amount of raw materials purchased is the same as the amount of raw materials used, the direct materials price and quantity variances can be added together to arrive at the total direct material variance.