$$6,745$ U$27)$ Which of the following statement is true?$1.$ Waste on the production line will result in an unfavorable materials quantity variance$\mathrm{.}2.$ A favorable material quantity variance is always a good thing for the company.Only statement $1$ is true.B$)$ Both statements $1$ and $2$ are true.C$)$ Only statement $2$ is true.D$)$ Neither statement