What Is the Correct Formula for the Direct Material Price

Multiple Choice

What is the correct formula for the direct material price variance?

A) Actual expenditure on direct materials for actual production - expected expenditure on direct materials for actual production.
B) (Actual usage of direct materials for actual production - expected usage of direct materials for actual production) x the standard cost for one unit of direct material.
C) What the direct materials for actual production should have cost - what the direct materials for actual production actually cost.
D) What the direct materials for expected production should have cost - what the direct materials for actual production actually cost.