Assume: $.$ The quantity of materials purchased equals the quantity used in production$\mathrm{.}2.$ The materials spending variance is unfavorable$\mathrm{.}3.$ The materials quantity variance is favorable.Given these assumptions, which of the following statements is true?

A$.$

The materials price variance must be equal in amount to the materials quantity variance but unfavorable instead of favorable.

B$.$

The materials price variance must be unfavorable.

C$.$ The materials price variance could be favorable or possibly unfavorable depending on the standard quantity of material allowed for the actual level of output

D$.$

The materials price variance must be favorable.