1:Using standard costs

makes management by exception more difficult.

increases clerical costs.

makes employees less cost-conscious.

provides a basis for evaluating cost control.

2:An unfavorable labor quantity variance may be caused by

worker fatigue or carelessness.

higher pay rates mandated by union contracts.

misallocation of workers.

paying workers higher wages than expected.

3:Unfavorable materials price and quantity variances are generally the responsibility of the

Price

Quantity

Production department

Production Department

Production Department

Purchasing Department

Purchasing department

Purchasing Department

Purchasing department

Production Department