Unfavorable Materials Price and Quantity Variances Are Generally the Responsibility $\begin{array} { l l l } & &&&&& { \text { Price } } &&&&&&& \text { Quantity } \\\end{array}$

Unfavorable materials price and quantity variances are generally the responsibility of the $\begin{array} { l l l } & &&&&& { \text { Price } } &&&&&&& \text { Quantity } \\\end{array}$
A) $\begin{array} { l l l } & \text { Purchasing department } & \text { Purchasing Department } \\\end{array}$
B) $\begin{array} { l l l } & \text { Purchasing department } & \text { Production Department } \\\end{array}$
C) $\begin{array} { l l l } & \text { Production department } & \text { Production Department } \\\end{array}$
D) $\begin{array} { l l l } & \text { Production Department } & \text { Purchasing Department }\end{array}$