David Rogers, purchasing manager at Fairway Manufacturing Corporation, was able to acquire a large quantity of raw material 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 material. However, the Engineering Department tested the new raw material and indicated that it is of acceptable quality. At the end of the month, Fairway experienced a favorable materials usage variance, a favorable labor usage variance, and a favorable materials price variance. The usage variances were solely the result of a higher yield from the new raw material. The favorable materials price variance would be considered the responsibility of the

A. Purchasing manager.

B. Inventory supervisor.

C. Engineering manager.

D. Vice president of production.