Answer (B) is correct . The production control supervisor has the most control over the materials usage variance. The materials usage variance measures the excess amount of materials used over the amount specified in the standards. The materials usage (or materials quantity) variance, when unfavorable, is often attributable to waste, shrinkage, or theft in the production areas. The excess usage occurs under the supervision of the production department.
Answer (A) is incorrect because The materials price variance can be greatly influenced by the purchasing manager.
Answer (C) is incorrect because The variable overhead spending variance is both a quantity and a price variance. Prices paid are not controllable by the production control supervisor.
Answer (D) is incorrect because Fixed overhead variances usually cannot be controlled by the manufacturing departments.
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