The statements that is true is material quantity variances do not necessary indicate something did not go according to plan.
A material quantity variance can be described as the difference between the actual amount of materials used in the production process as well as the amount that was expected to be used.
It should be noted that the measurement can be used so as to be able to know the efficiency of a production process when the raw m,aterials are been converted raw into finished goods and this is very important so that the materials that are been used can be accounted for in the production process.
In conclusion, material quantity variances can be seen as one that is not been seen as one that necessarily indicate that something did not go according to plan during the production process.
Therefore, option A is correct.
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