The total (budget) variance is given by the equation a. (AP AQ) - (SP SQ)P.

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The total (budget) variance is given by the equation
  a.  (AP × AQ) - (SP × SQ)P.
  b.  (SP × AQ) - (AP × SQ)P.
  c.  (SP × AQ) - (SP × SQ)P.
  d.  (AP × SP) - (AQ × SQ)P.
  e.  None of the above.

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