The Quantity Variance for Direct Materials Can Be Computed by Multiplying

Multiple Choice

The quantity variance for direct materials can be computed by multiplying the standard price by the difference between the ________.

A) standard inputs allowed and expected inputs allowed at actual output
B) quantity of inputs actually used and the quantity of inputs that should have been used for the expected output
C) standard inputs allowed and expected inputs allowed for expected output
D) quantity of inputs actually used and the quantity of inputs that should have been used for actual output