A favorable variance indicates that A. actual costs are less than budgeted costs B. actual revenues are less than budgeted revenues C. actual operating income is less than the budgeted amount D. budgeted contribution margin is more than the actual amount An unfavorable flexible-budget variance for direct materials may be the result of A. using more input quantities than were budgeted B. paying lower prices for inputs than were budgeted C. selling output at a higher selling price than budgeted D. selling less quantity compared to the budgeted