Rogillo, Inc

Multiple Choice

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

A) Purchasing, because bad materials can harm labor efficiency.
B) Production, 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.