For Control Purposes, It Is Usually Preferable to Calculate the Materials

Multiple Choice

For control purposes, it is usually preferable to calculate the materials price variance:

A) At point of purchase (i.e., when the materials are purchased) .
B) At point of production (i.e., when the materials are issued to production) .
C) At the end of the accounting period.
D) Only if the materials quantity variance is significant in amount.
E) Only if it is controllable by operating managers.