Chapman Products Has a Favorable Materials Usage Variance

Multiple Choice

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

A) The company under budgeted 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 lower wastage of materials.