The Direct Materials Price Variance Is Calculated as

question 174

Multiple Choice

The direct materials price variance is calculated as

• A)the difference in Actual Quantities (AQ)multiplied by the Actual Price (AP)of the input.
• B)the Actual Quantity (AQP)of direct materials divided by the Actual Quantity (AQ).
• C)the difference in prices of the Actual Quantity Purchased (AQP)and the Actual Price (AP)multiplied by the Actual Quantity Purchased (AQP)and the Standard Price (SP)of the input purchased.
• D)the direct materials Actual Quantity Purchased (AQ)divided by the per unit price.

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