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题干：根据900个单位的正常生产能力，约翰逊公司建立了材料和人工的生产部门单位标准，如下图所示

​鲍勃·斯特林，生产主管，已收到了一份备忘录，从他的老板说他没有达到材料的标准价格和数量，并采取纠正措施，Sterling非常不满并正准备回复备忘录解释。一下哪些理由不能消除不满

A.不利的材料使用差异原因是收购不合格材料。
B.标准未作调整至相应的工程变更。
C.差异的计算无法正确反映实际产量超出正常生产能力。
D.材料价格差异是采购部门的责任。
考点：​​Cost and Variance Measures-Direct Labor Variances

关键词：​variance

解题思路：

不合格的材料可能导致材料多用，正确

标准没有更新也是可能的原因

材料采购价格的差异是采购部门负责，正确

至于C，题目中没有给出任何关于产能的信息，

If the raw material was, in fact, substandard, that could easily cause an unfavorable material usage variance. The quality of the raw materials purchased is primarily the responsibility of the purchasing department. It is not the responsibility of the production department.

If engineering changes have been made and the standards have not been changed, that could cause a material usage variance. The production department is not responsible for setting standards and maintaining them.
This is not a valid reason for Sterling's dissatisfaction. The standard usage of 3,000 lbs. is the standard quantity of 3 lbs. of direct materials per unit multiplied by the 1,000 units actually produced. And the standard cost of $12,000 is the standard price of $4 per lb. multiplied by the standard usage of 3 lbs. per unit, and the product multiplied by the 1,000 units actually produced. Thus, the standard usage and standard cost used in the calculation of the variances do reflect the fact that actual production exceeded normal production capacity.
This is a true statement. The purchasing department purchases the raw materials, not the production department.