Hector's Camera Shop has 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. Flexible Variances Budget Price Efficiency Material A $20,000 $1,000U $1,200F Material B 30,000 500F 800U Material C 40,000 1,400U 1,000F The explanation that lower-quality materials were purchased is most likely for:

Question 14 options:

a)	Material A

b)	Material C

c)	Material B

d)	both Material A and C