When Are the Following Direct Materials Variances Ideally Reported $\begin{array} { l l l } && { \text { Quantity } } &&& { \text { Price } } \\\end{array}$

When are the following direct materials variances ideally reported?
$\begin{array} { l l l } && { \text { Quantity } } &&& { \text { Price } } \\\end{array}$
A. $\begin{array} { l l l } & \text { Purchase Date } & \text { Purchase Date } \\\end{array}$
B. $\begin{array} { l l l } & \text { Time of Use } && \text { Time of Use } \\\end{array}$
C. $\begin{array} { l l l } & \text { Purchase Date } & \text { Time of Use } \\\end{array}$
D. $\begin{array} { l l l } & \text { Time of Use } && \text { Purchase Date } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D