1. The total direct materials cost variance is equal to the variance and the variance. a. direct materials price; direct labor time b. direct materials price; factory overhead volume c. direct materials price; direct materials quantity d. None of these choices are correct. 2. Service department charges are computed by a. service usage multiplied by the service department charge rate. b. units sold multiplied by average cost per unit. c. service usage divided by the service department charge rate. d. None of these choices are correct. 3. Operations of individual profit centers should be evaluated across a. time and across profit centers b. time and against its budget c. profit centers to management's preference d. None of these choices are correct