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4 kg per unit at R3 per kg 2. 45 000kg of material was purchased at R2, 80 for the third quarter. 3. 9 000

4 kg per unit at R3 per kg 2. 45 000kg of material was purchased at R2, 80 for the third quarter. 3. 9 000 units which took 37 000 kg of material 3.2.1 Raw material price variance (3 marks) 3.2.2 Raw material usage variance

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