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The standard costs and actual costs for direct materials for the manufacture of 2,700 actual...

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Accounting

The standard costs and actual costs for direct materials for the manufacture of 2,700 actual units of product are as follows:
Standard Costs
Direct materials 1,040 kilograms at $8.83
Actual Costs
Direct materials 2,700 kilograms at $8.10
The direct materials price variance is
a. $1,971 favorable
b. $1,971 unfavorable
c. $759 unfavorable
d. $759 favorable

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