Abbot Company Spent Less Than Expected for Materials and More

Abbot Company spent less than expected for materials and more than expected for labor.Select the incorrect statement from the following.

A) You can always expect unfavorable labor variances if you have favorable material variances.
B) In order to facilitate cost control, it will be necessary to analyze the price and quantity of each resource used in production.
C) It cannot be determined from the information provided whether employees were paid higher wages or if they worked more hours.
D) It cannot be determined from the information provided whether the company paid a lower purchase price for materials or if workers used less materials.