Which of the following formulas is correct?

A.

direct material quantity variance = actual direct material price (quantity of direct material used - quantity of direct material expected for actual output)

B.

total direct labor variance = (actual direct labor hours logged)(standard direct labor rate) (direct labor hours expected for actual output)(actual direct labor rate)

C.

direct labor hours expected for actual output = actual output x standard direct labor rate

D.

standard unit direct material cost = standard input ratio x standard direct material price

E.

direct material price variance = quantity of direct material used (actual direct material price - standard direct material price)