Chapman Products Has a Favourable Materials Usage Variance

Multiple Choice

Chapman Products has a favourable materials usage variance.Which of the following would be the most likely reason for this variance?

A) The company overbudgeted the quantity of material to be used for each unit.
B) The company purchased material at a price for less than what was expected.
C) The company's employees were less trained than expected.
D) The company's machines were better maintained resulting in less waste of materials.