A direct material quantity standard is: A) The cost of direct materials that should be...

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Accounting

A direct material quantity standard is:

A) The cost of direct materials that should be incurred to produce one unit of output or product.

B) The amount of direct materials that should be used to produce one unit of output or product.

C) The cost of all materials and supplies used to produce one unit of output or product.

D) The price that should be spent to purchase each unit of direct material for production.

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