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The standard amount of materials required to make one unit of Product Q is 5...

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Accounting

The standard amount of materials required to make one unit of Product Q is 5 pounds. Tusa's static budget showed a planned production of 29,000 units. During the period the company actually produced 29,100 units of product. The actual amount of materials used averaged 5.1 pounds per unit. The standard price of material is $2 per pound. Based on this information, the materials usage variance was:

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