Using standard costs A) makes employees less concerned about costs. B) makes management evaluation more difficult. C) increases accounting costs. D) provides a basis for evaluating cost control. The purchasing agent of the Poplin, Inc. ordered materials of lower quality in an effort to save cost. What variance will most likely result? C A) Unfavorable materials price variance. B) Favorable total materials variance. C) Favorable materials quantity variance. D) Unfavorable materials quantity variance. An unfavorable labor quantity variance may be caused by A) higher pay rates required by union contracts. B) paying workers higher wages than expected. C) assigning workers to different products than they normally make. D) worker fatigue or carelessness