Article 9 of the Uniform Commercial Code governs secured transactions in personal property

Which of the following yields the standard direct material cost?

A) Multiplying the standard price of direct materials by the standard quantity for direct materials B) Adding the standard price of direct materials to the standard quantity for direct materials C) Multiplying the actual price of direct materials by the actual quantity for direct materials D) Adding the actual price of direct materials to the actual quantity for direct materials

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