Which of the following choices correctly indicates the use of the standard price per unit of direct material when calculating the materials price variance and the material quantity variance?

	Price Variance	Quantity Variance
A.	Used	Always used
B.	Used	Occasionally used
C.	Used	Not used
D.	Not used	Always used
E.	Not used	Not used

Multiple Choice

• Choice A

• Choice B

• Choice C

• Choice D

• Choice E