On the Line in Front of Each Variance,put the Letter

On the line in front of each variance,put the letter of the department that is most likely responsible for that variance.A letter may be used more than once or not at all.
A)Production department
B)Marketing department
C)Purchasing department
D)Personnel department
____ Direct material price variance
____ Direct labor price variance
____ Direct labor efficiency variance
____ Sales volume variance
____ Direct material efficiency variance