Accounting When the quantity of material in the material purchases budget is greater than the quantity of material in the material usage budget. The purchasing manager says it is because (1) wastage of material occurs in the production process and (2) finished goods inventories are budgeted to increase. How plausible are these two explanations? A. Both (1) and (2) are plausible B. Both (1) and (2) are implausible C. Only (1) is plausible D. Only (2) is plausible