Managers of supplier departments ________.
◦ view the budgeted rates positively if unfavorable cost variances occur due to price decreases outside of their control
◦ view the budgeted rates negatively if favorable cost variances occur due to price decreases outside of their control
◦ view the budgeted rates negatively if unfavorable cost variances occur due to price increases outside of their control
◦ view the budgeted rates negatively if unfavorable cost variances occur due to price decreases outside of their control