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Answer (D) is correct . The direct labor price variance is a function of contracts worked out with the union before the production period begins. Similarly, the material price variance is a measure of purchasing efficiency, not that of the production manager.

Answer (A) is incorrect because Managers are judged on individual time periods as well as cumulative year-to-date performance.
Answer (B) is incorrect because A production manager does not need to know the volume variance. That is typically outside the control of a production manager.
Answer (C) is incorrect because The concept of management by exception means that details are not necessary unless costs get out of hand; since the variance was minimal, there is no need for more detail.