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The answer in the kaplan revsion kit says Option D

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The answer in the kaplan revsion kit says Option D

The finance director of Paint Mixers Ltd has produced the table below showing the variance results for the first three months of the year:

Jan Feb Mar
MAT price variance $3,000 A $2,000 A $1,000 A
MAT mix variance $2,000 A $750 A $100 A
MAT yield variance $4,000 A $2,000 A $50 F

Which of the following interpretations of the variances analysis exercise above is NOT correct?

A The purchasing manager should be able to threaten to switch suppliers to get better deals and address the adverse material price variance
B The materials mix variance is entirely under the control of the production manager
C The favourable yield variance in March could be the result of operational efficiency
D The responsibility for the initial poor performance must be borne by both the purchasing manager and the production manager

I think the answer given in the revision kit is wrong as i beleive both the production manager and purchasing manager are responsible.
Can someone help me?

August 1st 2018 AN ACCA USER 120 Points

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