Berman's Camera Shop ha, prepared the following flexible budget for September and is in the process of interpreting the variances. F denotes a favorable variance and U denotes an unfavorable variance. The most likely explanation of the above variances for Material A is that A) a lower price than expected was paid for Material A B) higher-quality raw materials were used than were planned Q the company used a higher-priced supplier D) Material A used during September was $2.000 less than expected The actual amount spent for Material B was A) $58,000 B) $59,000 C) $60,000 D) $61,000 The actual amount spent for direct manufacturing labor was A) $80,000 B) $83,000 C) $82,000 D) $78,000 The most likely explanation of the above direct manufacturing labor variances is that A) the average wage rate paid to employees was less than expected B) employees did not work as efficiently as expected to accomplish the job C) the company may have assigned more experienced employees this month than originally planned D) management may have a problem with budget slack and might be using lax standards for both labor-wage rates and expected efficiency