Would the purchase of inferior materials at a lower price be likely to effect the following variances? Assume the material is fabric that has small stains on portions of it and the final product cannot have any stains. As a result, some rework occurs to replace the stained fabric as needed. (The company does not ever authorize overtime.)

Answer Yes or No for each possibility.

-A.B.	labor rate variance
-A.B.	materials usage variance
-A.B.	labor efficiency variance

A.	Yes
B.	No