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Which of the following equations can be used to compute the total materials variance? (A = Actual; S = Standard; Q = Quantity; P =

Which of the following equations can be used to compute the total materials variance? (A = Actual; S = Standard; Q = Quantity; P = Price)

a) (AQ × AP) - (SQ × SP)

b) (SQ × SP) - (SQ × SP)

c) (AQ × AP) - (AQ × SP)

d) (AQ × SP) - (SQ × SP)

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