Which of the following formulas is incorrect?

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

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

C. direct labor hours expected for actual output = actual output x standard direct labor hours per unit

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

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