In variance analysis, the standard quantity of direct materials is:

	a.	The quantity of materials one would expect (based on the standards) to be used for the actual level of sales.
	b.	The quantity of materials actually used in production.
	c.	The quantity of materials used to create the master budget (based on the expected sales).
	d.	Established based on ideal standards, including no allowance for waste or spoilage.