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1. Myers Corporation has the following data related to direct materials costs for November: actual costs for 4,600 pounds of material at $5.00 and standard

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Myers Corporation has the following data related to direct materials costs for November: actual costs for 4,600 pounds of material at $5.00 and standard costs for 4,470 pounds of material at $6.30 per pound.

The direct materials quantity variance is

a.$819 favorable

b.$5,980 favorable

c.$5,980 unfavorable

d.$819 unfavorable

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