Which of the following does not result in a favorable direct materials price variance? 0 A. The purchasing manager changed to a lower-price supplier. O B. The price of direct materials decreased as a result of Industry oversupply C. Budgeted purchase prices of direct materials were set too low without careful analysis of market conditions. 0 D. The purchasing manager negotiated the direct materials prices more skillfully than was planned for the budget O E. The purchasing manager ordered larger quantities than the quantities budgeted, and therefore obtained quantity discounts