In Which of the Following Circumstances Would It Be Acceptable

Multiple Choice

In which of the following circumstances would it be acceptable to record the material price variance at the time of usage of the materials?

A) Where a fixed contract price is in place for the purchase of materials for a period.
B) Where the purchasing manager is held accountable for all material price variances.
C) Where the purchasing manager has little control over the price paid.
D) Both where a fixed contract price is in place for the purchase of materials for a period AND where the purchasing manager has little control over the price paid.