For the Previous Month, Actual Food Costs Exceeded Standard Food

Multiple Choice

For the previous month, actual food costs exceeded standard food costs at Buddy's Bar & Grill. Which of the following could have caused the variance?

A) a significant change in the sales mix, with guests ordering menu items having high contribution margins
B) smaller portion sizes prepared by food production staff
C) food production staff using higher quality ingredients than called for by standard recipes
D) price cuts by suppliers during the month that weren't reflected in the selling prices of affected menu items