In general, the purchasing manager is held responsible for unfavorable material price variances. Causes of these variances include all of the following, except:
a.
Purchasing from suppliers other than those offering the most favorable terms.
Choice "C" is correct. Inadequate supervision pertains to management of employees, materials, and equipment by the production manager, and results in material usage variances.Choices "d", "b", and "a" are incorrect. All of these are causes of unfavorable material price variances.
