38 of 40 (0 Flexible EEciency $4.000U 1,500F 2,300F Material A Material B $1,000F 64.000 84,000 The most likely explanation of the above variances for Material A is that O A. Material A used during Sephember was $2.000 less than expected O C. a lower price than expected was paid for Material A OD, to company used a higher-priced suppler