The material usage variance is the difference between the actual material usage and the standard usage for this level of output, multiplied by the standard material price. This variance occurs during the production process and is therefore most controllable by the production control supervisor. There are a number of reasons that could cause this variance: poor production employees' performance, product design, waste, theft, and poor material quality, etc.
The purchasing department is the most responsible for the material price variance, not the production control supervisor.
The variable overhead spending variance is related to the difference between the actual variable overhead cost per unit (this is calculated as the actual overhead costs divided by the actual usage of the allocation base) and the standard application rate. It is the difference between the actual amount of variable overhead incurred and the standard amount of variable overhead allowed for the actual quantity of the variable overhead allocation base used for the actual output produced. The production control supervisor does not control this.
The fixed overhead budget variance cannot be controlled by the production control supervisor.
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