Question：Which of the following situations is most likely to result in a favourable selling price variance?

　　A The sales director decided to change from the planned policy of market skimming pricing to one of market penetration pricing.

　　B Fewer customers than expected took advantage of the early payment discounts offered.

　　C Competitors charged lower prices than expected, therefore selling prices had to be reduced in order to compete effectively.

　　D Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes.

　　Raising prices in response to higher demand would result in a favourable selling price variance.