The Direct Materials Price Variance Is Calculated as

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.