A favourable material price variance coupled with an unfavourable material usage variance would most likely result from:

A) the purchase of low quality materials.
B) problems with labour efficiency.
C) changes in the product mix.
D) problems with processing machines.

Material Price Variance

The difference between the actual cost of materials purchased and the expected (or standard) cost, indicating how efficiently materials are being purchased.

Material Usage Variance

The difference between the actual amount of materials used in production and the standard amount expected, valued at the standard cost.

Quality Of Materials

The measure of suitability of the materials used in production, affecting the durability and functionality of the final product.