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Answer (A) is correct . The materials price variance is calculated by multiplying the difference between actual price and standard price by the actual units purchased. The materials usage variance is calculated by multiplying the difference between the actual usage and the standard usage by the standard price. Thus, the standard unit cost is used to compute both variances.

Answer (B) is incorrect because Direct materials and direct labor variances are based on standard costs.
Answer (C) is incorrect because Direct materials and direct labor variances are based on standard costs.
Answer (D) is incorrect because Direct materials and direct labor variances are based on standard costs.