The total manufacturing cost variance consists of a. direct materials cost variance, direct labor cost...

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Accounting

The total manufacturing cost variance consists of

a. direct materials cost variance, direct labor cost variance, and factory overhead cost variance

b. direct materials price variance, direct labor cost variance, and fixed factory overhead volume variance

c. direct materials cost variance, direct labor cost variance, and variable factory overhead controllable variance

d. direct materials cost variance, direct labor rate variance, and factory overhead cost variance

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