The standard price and quantity of direct materials are separated because a. direct materials prices are controlled by the purchasing department and quantity used is controlled by the production department b. standard prices are more difficult to estimate than standard quantities c. standard quantities change more frequently than standard prices d. GAAP and IFRS reporting requires separation

a.direct materials prices are controlled by the purchasing department and quantity used is controlled by the production department

Explanation:

In the case when the standard price and the quantity with respect to the direct material are distinct as the price of the direct material would be controlled by the purchasing department while on the other hand, the quantity would be controlled by the production department

Therefore as per the given situation, the correct option is a.

answer; whoever is willing and able to pay the price;