Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University variance will occur?(A) A. Unfavourable labour efficiency variance B. Favourable labour rate variance C Favourable labour efficiency variance D. Unfavourable labour rate variance 11. Which department is usually held responsible for an unfavourable materials quantity variance? A Marketing B. Purchasing C Production D. Er 12. Which of the following best describes a segment of a business responsible for both revenues and expenses?(D) A. A cost centre B. An investment centre C. A residual income cent D. A profit centreTask Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University variance will occur? (A) A. Unfavourable labour efficiency variance. B. Favourable labour rate variance. C. Favourable labour efficiency variance. D. Unfavourable labour rate variance. 11. Which department is usually held responsible for an unfavourable materials quantity variance? (C) A. Marketing. B. Purchasing. C. Production. D. Engineering. 12. Which of the following best describes a segment of a business responsible for both revenues and expenses? (D) A. A cost centre. B. An investment centre. C. A residual income centre D. A profit centre