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McNabb Corporation makes shoe polish. The standard direct materials quantity is .5 pounds per container...

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Accounting

McNabb Corporation makes shoe polish. The standard direct materials quantity is .5 pounds per container at a cost of $2.25 per pound. The actual usage for the production of 33,000 containers was .55 pounds per cushion at an actual cost of $2.20 per pound. Calculate the direct materials per variance and the direct materials quantity variance.

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