The Purchasing Agent of the Clampett Company Ordered Materials of Lower

The purchasing agent of the Clampett Company ordered materials of lower quality in an effort to economize on price and in response to the demands of the production manager due to a mistake in production scheduling. The materials were shipped by airfreight at a rate higher than ordinarily charged for shipment by truck, resulting in an unfavourable materials price variance. The lower quality material proved to be unsuitable on the production line and resulted in excessive waste. In this situation, who should be held responsible for the materials price and quantity variances.
$\begin{array}{lrr} \text { Materials Price Variance } &\text { Materials Quantiy Variance } &\\\end{array}$
A. $\begin{array}{ll}\text { Purchasing Agent } &&&& \text { Purchasing Agent } \\\end{array}$
B. $\begin{array}{ll}\text { Production Manager } &&& \text { Production Manager } \\\end{array}$
C. $\begin{array}{ll}\text { Production Manager } &&& \text { Purchasing Agent } \\\end{array}$
D. $\begin{array}{ll}\text { Purchasing Agent } &&&& \text { Production Manager }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D