Which One of the Following, for Each Direct Material Used

Multiple Choice

Which one of the following, for each direct material used in production, is defined as the difference between the actual units of material used and the total standard units of the direct material that should have been used for the units of the product manufactured during the period, multiplied by the standard unit price of the direct material?

A) Direct materials sales-volume variance.
B) Direct materials rate variance.
C) Direct materials usage variance.
D) Direct materials flexible-budget variance.
E) Direct materials mix variance.