The materials price variance is calculated by:

multiple choice $1$

comparing column $1($AQ $$ AP$)$ and column $3($SQ $$ SP$)$

comparing column $1($AQ $$ AP$)$ and column $2($AQ $$ SP$)$

comparing column $2($AQ $$ SP$)$ and column $3($SQ $$ SP$)$

comparing column $2($AQ $$ SP$)$ and column $3($AQ $$ AP$)$

Which of the following statements is true?

multiple choice $2$

The materials spending variance can be broken down into two components$$the materials volume variance and the materials quantity variance.

The materials price variance can be broken down into two components$$the materials spending variance and the materials quantity variance.

The materials quantity variance can be broken down into two components$$the materials price variance and the materials spending variance.

The materials spending variance can be broken down into two components$$the materials price variance and the materials quantity variance.