Which of the following represents the formula that should be used to explain the direct materials price variace - SP times the difference between total AQ (AQ XAV) and total so for the flexible budget (SQ XAV) - Total AQ (AQ XAV) times the difference between AP and SP - AP times the difference between total AQ (AQ XAV) and total So for the flexible budget (SQ XAV - Standard Cost times the difference between AV and BV