The formula for the materials quantity variance is

A$.($SQ $\backslash$times AP$)($SQ $\backslash$times SP$).$

B$.($AQ $\backslash$times AP$)($AQ $\backslash$times SP$).$

C$.($AQ $\backslash$times SP$)($SQ $\backslash$times SP$).$

D$.($AQ $\backslash$times AP$)($SQ $\backslash$times SP$).$