Which of the following is not a reason standard costs are separated in two components? a. the price and quantity variances need to be identified separately to correct the actual major differences. b. identifying variances determines which manager must find a solution to major discrepancies. c. if a negative variance is over-shadowed by a favorable variance, managers may overlook potential corrections. d. variances brings attention to discrepancies in the budget and requires managers to revise budgets closer to actual