48. What are the two most likely reasons an unfavorable total materials variance may exist? A. Ination caused an increase in the cost to acquire materials of the same quality, and due to this ination, the company purchased fewer materials than used. B. The company used less material than it purchased, and the amount paid for the material was more than the standard price. C. The price paid was more than the standard price, and the quantity budgeted was less than quantity used. D. The price paid was more than the standard price, and the quantity used was less than the quantity budgeted