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17. In a manufacturing firm, the standard quantity of material was set at 10 kg and standard price was fixed at $2 per kg. The

17. In a manufacturing firm, the standard quantity of material was set at 10 kg and standard price was fixed at $2 per kg. The actual quantity consumed was 12 kg and the actual price paid was $1.90 per kg. Determine material usage variance.
a. $4 favorable
b. $4 unfavorable
c. $2.80 unfavorable
d. $1.20 favorable

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