Forrest Corp uses a standard cost system and has calculated the following variance for May:

Direct Materials Price Variance	$20,000 Unfavorable
Direct Materials Usage Variance	$40,000 Favorable
Direct Labor Efficiency Variance	$20,000 Favorable

Which of the following statements below BEST explains the possible performances tradeoffs that could have occured?

A. Higher priced materials were more difficult to work with resulting in less efficient use of direct materials

B. Cheap direct materials resulted in more waste causing inefficient usage of direct materials

C. Higher priced materials were easier to work with resulting in more efficient use of direct materials

D. Cheap direct materials resulted in less waster causing efficient usage of direct materials