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1.14a.8 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 a favourable material usage variance
C. An adverse direct material cost variance can be a combination of a favourable material price variance and a favourable material usage variance
D. An adverse direct material cost variance can be a combination of a favourable material price variance and an adverse material usage variance
