3 1/4 = 13/4
2 3/4 = 11/4
13/4 - 11/4 = 2/4 = 1/2
Answer:
The materials price variance is usually the responsibility of the purchasing manager. The materials quantity and labor efficiency variances are usually the responsibility of production managers and supervisors.
150x^5-60x^4-119x^3+5x-6/5x-1