Which of the Following Does Not Result in a Favorable

Which of the following does not result in a favorable direct materials price variance?

A) The purchasing manager changed to a lower-price supplier.
B) The purchasing manager negotiated the direct materials prices more skillfully than was planned for the budget.
C) The purchasing manager ordered larger quantities than the quantities budgeted,and therefore obtained quantity discounts.
D) The price of direct materials decreased as a result of industry oversupply.
E) Budgeted purchase prices of direct materials were set too low without careful analysis of market conditions.