When analyzing direct materials price and quantity variances, the responsibility typically lies with a) Purchasing and cost accounting manager. b) Sales manager and production manager. c) Controller and CFO d) Purchasing manager and production manager: Crane Manufacturing Company purchased 14400 switches to make 6200 units. The standard allows for 2 switchas per unit. The company actually used 14900 to produce the 5200 units. Crane budgeted $0.73 per switch but had to pay $0.78 per switch. What is Crane's direct materials quantity variance for the period? a) 5975 favorable b) $1825 favorable c) $1825 unfavorable d) $1950 unfavorable