多项选择题

A.原材料计划价格费用乘以原材料成本差异率
B.原材料定额费用与原材料脱离定额差异之和乘以原材料成本差异率
C.原材料实际消耗量乘以原材料计划单价再乘以原材料成本差异率
D.原材料定额消耗量是乘以原材料计划单价,再乘以原材料成本差异率