Beagle Beds buys dog beds from wholesalers and sells them to the public. A flexible budget revealed a favourable purchasing variance of $20,000 in the first quarter. Which of the following could be a reason for this result? a. Beagle Beds received a higher price for its dog beds than planned O b. Beagle Beds bought less dog beds than planned c. Beagle Beds sold more dog beds than planned O d. The purchasing manager negotiated a discount from the wholesaler e. The purchasing manager arranged to delay some of the payment for first quarter purchases until quarter two