Which of the following is not a reason standard costs are separated into two components? a. Identifying variances determines which manager must find a solution to major discrepancies. b. The price and quantity variances need to be identified separately to correct the actual major differences. c. If a negative variance is overshadowed by a favorable variance, managers may overlook potential corrections. d. Variances bring attention to discrepancies in the budget and require managers to revise budgets closer to actual results