The material spend was reduced while the sales, labor, and fixed costs remained the same. What is the impact to the ROA? A. Cannot be determined due to other factors not mentioned. B. Decreases C.Increases D.Unchanged QUESTION 8 The first step in the procurement process. A Identificaiton of need. B. Vendor selection. c. Vendor audit. D. Transmittal of need. E. Reductions in the operating budget of the materials department