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(a) The purchasing manager is responsible for the price variance. On the face of it, it would appear that he has done a good job as the overall price variance is favourable. It suggests that he has achieved a good price or discounts from suppliers. However the usage variance is adverse and this could be caused by the quality of the material purchased. If the material was of a lower quality than normal (which could be the case with material A) then this could have been the cause of the adverse yield variance
The production manager is in control of the usage variances – in other words both the mix and
yield variances. As these are adverse overall it can be said that he has performed poorly.
The mix variance shows that more of material A has been used than B – this may be due to the
fact that the material was cheaper and so the production manager chose to use more of this item.
However whilst this has driven a favourable mix variance this is outweighed by the adverse yield
variance.
This yield variance is likely to be a consequence of the change of mix in material. It suggests that
the use of material A has caused the process to be less efficient and more input has been
required to achieve the production.
This could be the fault of the production manager as he has altered the mix however, this could be
to compensate for the increase in price of material B. If material A is of a lower quality then the
decision to purchase at this quality could be said to have a detrimental effect on the whole
production and so the purchasing manager has not purchased as wisely as he thought.