登录之后可查看解析

Answer (A) is correct . The purpose of identifying and assigning responsibility for variances is to determine who is likely to have information that will enable management to find solutions. The constructive approach is to promote learning and continuous improvement in manufacturing operations, not to assign blame. However, information about variances may be useful in evaluating managers’ performance.

Answer (B) is incorrect because Depending on a cost-benefit determination, variances either are adjustments of cost of goods sold or are allocated among the inventory accounts and cost of goods sold. Moreover, the accounting issues are distinct from supervisory considerations.
Answer (C) is incorrect because Selling prices are based on much more than the cost of production; for instance, competitive pressure is also a consideration.
Answer (D) is incorrect because By itself, pinpointing fault is not an appropriate objective. Continuous improvement is the ultimate objective.