QUESTION 18 The purchasing department was able to purchase the budgeted materials at an unexpected discount. The result for the company would be: O A favorable labor efficiency variance. An unfavorable labor rate variance A favorable material price variance. A favorable material quantity variance. An unfavorable material price variance. QUESTION 19 The direct labor budget for the period is based on: The desired ending inventory of finished goods. The beginning inventory of finished goods, The required production for the period, The manufacturing overhead for the period