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the controller for mcgarvey manufacturing company felt that the number of purchase orders alone did not explain the monthly purchasing cost.

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Final answer:

The subject of this question is Business. The controller for McGarvey Manufacturing Company is analyzing the monthly purchasing cost and believes there are other factors influencing it.

Step-by-step explanation:

The subject of this question is Business. The controller for McGarvey Manufacturing Company is analyzing the monthly purchasing cost. They believe that the number of purchase orders alone does not fully explain the cost. This suggests that there are other factors influencing the purchasing cost, such as the types of products being manufactured, the production process, or the pricing of materials and supplies.

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