Which of the Following Is Not True Concerning Direct Materials

Multiple Choice

Which of the following is not true concerning direct materials variances?

A) The sum of the price and usage variances will add up to the total materials variance only if the materials purchased is equal to the materials used.
B) The materials price variance uses the actual quantity of materials purchased rather than the actual quantity of materials used.
C) The materials price variance always uses the actual quantity of materials used rather than the actual quantity of materials purchased.
D) The materials usage variance uses the actual quantity of materials used.
E) Separate materials variances can be computed for each type of material used.