The Standard Unit Cost Is Used in the Calculation of Which

Multiple Choice

The standard unit cost is used in the calculation of which of the following variances? (CPA adapted)
$\begin{array} { lll } & { \text { Materials Price Variance } } & { \text { Materials Usage Variance } } \\\end{array}$
A ) $\begin{array} { lll } &&&& \text { No } &&&&&&&&& \text { No } \\\end{array}$
B) $\begin{array} { lll } &&&& \text { No } &&&&&&&&& \text { Yes } \\\end{array}$
C) $\begin{array} { lll } &&&& \text { Yes } &&&&&&&&& \text { No } \\\end{array}$
D) $\begin{array} { lll } &&&& \text { Yes } &&&&&&&&& \text { Yes } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D