[2] Which of the following factors would cause an unfavorable material usage variance? A. using poorly maintained machinery B. using higher quality materials C. using more highly skilled workers D. receiving discounts for purchasing larger than normal quantities I3] Which of the following equations measures a material price variance? A. AQx (AP - SP) B. SP x (AQ- SQA) C. SQA x (AP- SP) D. (AQ-SQA) x (AP - SP)