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[求助]请教F3 第15章的问题

which of the following statements is correct?

A. An adverse direct material cost variance will always be a combination of an adverse material price variance and an adverse material usage variance

B.  An adverse direct material cost variance will always be a combination of an adverse material price variance and an favourable material usage variance

C. An adverse direct material cost variance will always be a combination of an favourable material price variance and an favourable material usage variance

D. An adverse direct material cost variance will always be a combination of an favourable material price variance and an adverse material usage variance

答案说是D. 可是我觉得是A. 不是 dirct material cost variace=meaterial price variace + material usage variace么?那当然是A不管怎么样都是对的亚

请教大家!!非常感谢!

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