please answer ABC or D

31. The standard quantity per unit defines the Price that should be paid for each unit of direct material Total cost of direct materials that should be used for each unit of finished product Amount of direct materials that should be used for each unit of finished products including a for normal nefficiencies, such as scrap and spoilage a. b. c. d. Amount of direct labor-hours that should be used to produce one unit of finished goods 32. The production department should generally be responsible for materials price variances that resulted from a. Purchases made in uneconomical lot-sized b. Rush orders arising from poor scheduling c. Purchase of the wrong grade of materials d. Changes in the market prices of raw materials 33. An unfavorable materials quantity variance indicates that Actual usage of material exceeds the standard material allowed for output b. Standard material allowed for output exceeds the actual usage of material c. Actual material price exceeds standard price d. Standard material price exceeds actual price 34. A favorable labor rate variance indicates that a Actual hours exceed standard hours b. Standard hours exceed actual hours c. The actual rate exceeds the standard rate d. The standard rate exceeds the actual rate 35. Poorly trained workers could have an unfavorable effect on which of the following variances? Materials Qu Labor Rate VarnanceVenance Yes Yes No No res No Yes No