Murphy Construction Materials Company Has a Sales Office That Sells

Multiple Choice

Murphy Construction Materials Company has a sales office that sells concrete culvert pipes to property developers.The sales office is a revenue center and prepares a monthly responsibility report.The partially completed responsibility report is provided.

The company uses management by exception to address flexible budget variances.On which product type would the company first focus?

A) 40 inch
B) 36 inch long
C) 36 inch short
D) 32 inch