An unfavorable materials quantity variance would occur if a. 10. actual pounds of materials used were greater than the standard pounds allowed. b. more materials were purchased than were used. c. actual pounds of materials used were less than the standard pounds allowed d. actual labor hours used were greater than the standard labor hours allowed. Which of the following is incorrect about variance reports? a. b. c. d. 11. They facilitate "management by exception." They should only be sent to the top level of management. They should be prepared as soon as possible. They may vary in form, content, and frequency among companies