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Answer (C) is correct . The direct materials purchase price variance may be isolated at the time of purchase or at the time of transfer to production. It equals the actual quantity of materials purchased or transferred times the difference between the standard and actual unit prices. Hence, a favorable direct materials purchase price variance means that materials were purchased at a price less than the standard price.

Answer (A) is incorrect because No variance relates quantity purchased to quantity used.
Answer (B) is incorrect because No variance relates quantity purchased to quantity used.
Answer (D) is incorrect because The unfavorable quantity variance indicates that more materials were used than allowed by the standards. The direct materials quantity variance equals the standard unit price times the difference between the standard quantity allowed for the actual output and the actual quantity used.