Metal Shef Company's standard cost foc rew moterials is $4.00 per pound and it is expected that each metal sheif uses two pounds of material. During Octcoer Year 2, 25,000 pounds of materials gre purchased lrom a new tuppler for 597,000 and 13,000 shelves aro produced using 27,000 pounds of materiala. Which statemont is a possible euplanation concerning the drect materlas variances? A. The prosuction degstinent had lo use more materias since the qualty of the matoriss was inforior. B. The purchasing manager paid more than expected for materlals. c. Production workers ween more efficent than articipated. 0. The overal materials variance is positive, no forther analysis is necessary