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The standard costs and actual costs for direct materials for the manufacture of 2,190 actual...

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Accounting

The standard costs and actual costs for direct materials for the manufacture of 2,190 actual units of product are as follows:

Standard Costs
Direct materials 2,190 kilograms at $8.50
Actual Costs
Direct materials 2,300 kilograms at $8.20

The direct materials quantity variance is

a.$748 unfavorable

b.$935 favorable

c.$935 unfavorable

d.$748 favorable

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