b. IMA 28. The direct material quantity variance can be defined as which of the following? (1.5 Points) a. Budget price X (Actual quantity used- Budget quantity allowed) b. Actual quantity purchased X (Actual price- Budget price) c. Actual price X (Actual quantity used- Budget quantity allowed) d. None of the above 29. Changing Roles of Management Accountants because of all of the following except