Which one of the following variances is MOST controllable by a production supervisor?
A) Materials price variance.
B) Materials usage variance.
C) Fixed overhead volume variance.
D) Variable overhead spending variance.

Question

Quizplus · Accepted Answer

Out of the four variances mentioned, the materials usage variance is the most controllable by a production supervisor as it directly depends on the efficiency of the production process. The supervisor can control the usage of materials by ensuring that the production process is optimized to reduce waste, and that the workers are trained to use the materials efficiently. The other variances mentioned, such as materials price variance, fixed overhead volume variance, and variable overhead spending variance, are not as controllable by a production supervisor as they depend on external factors such as market prices or volume of production.

Which One of the Following Variances Is MOST Controllable by a Production