The Standard Quantity (SQ)of Direct Materials Is Calculated as

Multiple Choice

The Standard Quantity (SQ) of direct materials is calculated as

A) the budgeted quantity of units less the Standard Quantity (SQ) of units.
B) the Standard Quantity (SQ) of input per unit times the number of units budgeted.
C) the number of units actually made times the direct materials price standard.
D) the Standard Quantity (SQ) of input per unit times the number of units actually made.