Brunel Ltd employed cheaper quality materials in its production process than originally planned. At the end of the budget period, the business reported: 1. An unfavourable direct materials usage variance 2. An unfavourable direct materials price variance 3. An unfavourable direct labour efficiency variance 4. A favourable sales price variance Which TWO of the above may be explained by the use of cheaper quality materials? O A. 2 and 4 OB. 1 and 2 O C. 3 and 4 OD. 1 and 3