Answer (D) is correct . The materials price variance is the difference between the standard price and the actual price paid for materials. This variance is usually the responsibility of the purchasing department. Thus, the purchasing manager has an incentive to obtain the best price possible.
Answer (A) is incorrect because The production manager has no control over the price paid for materials.
Answer (B) is incorrect because The cost accounting manager has no control over the price paid for materials.
Answer (C) is incorrect because The sales manager has no control over the price paid for materials.
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