Assume that cell A$5=$ the actual cost of materials $($$$10,000),$ B$5=$ actual quantity of materials x the standard price $($$$11,000),$ and C$5=$ the materials price variance. Which of the following formulas will result in a positive number? $($Select all that apply$)$

Check All That Apply

$=$ABS$($A$5-$B$5)=$ABS$($A$5-$B$5)$

$=$ABS$($A$5)-$ABS$($B$5)=$ABS$($A$5)-$ABS$($B$5)$

$=$B$5-$A$5=$B$5-$A$5$

$=$POS$($B$5-$A$5)=$POS$($B$5-$A$5)$