The Standard Unit Cost Is Used in the Calculation of Which

The standard unit cost is used in the calculation of which of the following variances? (CPA adapted) $\begin{array}{|c|cc|} \hline& \begin{array}{c}\text { Materials Price } \\\text { Variance }\end{array} & \begin{array}{c}\text { Materials Usage } \\\text { Variance }\end{array} \\\text { A. } & \text { No } & \text { No } \\\hline \text { B. } & \text { No } & \text { Yes } \\\hline \text { C. } & \text { Yes } & \text { No } \\\hline \text { D. } & \text { Yes } & \text { Yes } \\\hline\end{array}$

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