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| David Rogers, purchasing manager at Fairway Manufacturing Corporation, was able to acquire a large quantity of direct materials from a new supplier at a discounted price. Marion Conner, inventory supervisor, is concerned because the warehouse has become crowded and some things had to be rearranged. Brian Jones, vice president of production, is concerned about the quality of the discounted materials. However, the Engineering Department tested the new materials and indicated that they are of acceptable quality. At the end of the month, Fairway experienced a favorable direct materials usage variance, a favorable direct labor usage variance, and a favorable direct materials price variance. The usage variances were solely the result of a higher yield from the new material. The favorable direct materials price variance is considered the responsibility of the A. Purchasing manager. B. Inventory supervisor. C. Vice president of production. D. Engineering manager. |