Vito, Inc Had an Unfavorable Labor Efficiency Variance and an Unfavorable

Multiple Choice

Vito, Inc. had an unfavorable labor efficiency variance and an unfavorable materials quantity variance. Which department might be held accountable for these variances?

A) Engineering
B) Production only, because inefficient workers may use more materials than allowed.
C) Marketing.
D) Shipping.
E) Both Purchasing, because bad materials can harm labor efficiency and Production, because inefficient workers may use more materials than allowed.