Calculator Standard costs are divided into which of the following components? Oa. materials standard and labor standard Ob. variance standard and quantity standard Oc. price standard and quantity standard Od quality standard and quantity standard The total manufacturing cost variance consists of Oa direct materials cost variance, direct labor cost variance, and factory overhead cost variance Ob. direct materials cost variance, direct labor rate variance, and factory overhead cost variance Oc. direct materials price variance, direct labor cost variance, and fixed factory overhead volume va Od direct materials cost variance, direct labor cost variance, and variable factory overhead controlla