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List three causes of a favorable direct materials price variance. (Select three possible answers.) A. Budgeted purchase prices were set without careful analysis of the market. B. Materials prices decreased unexpectedly due to industry oversupply. C. Materials prices increased unexpectedly due to industry shortage. OD. The purchasing manager bought in smaller lot sizes than budgeted, thus not obtaining the purchase discounts that were factored in the budget. E. The materials purchasing officer negotiated more skillfully than was planned in the budget