please answer ABC or D

36. The general model for calculating a quantity variance is Actual quantity of inputs used x(Actual price-Standard price) Standard price x (Standard Quantity-Actual Quantityl (Actual quantity of inputs used x Actual Price)-(Standard quantity allowed for output x Standard Price a. b. d. Actual price x (Actual quantity of inputs used-Standard quantity allowed for output 37. Which of the following is the second concept used in business decision making? identify opportunity costs Perform differential analysis Distinguish between relevant and irrelevant costs and benefits Define the alternatives a. b. c. d