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A company has established 4 pounds of Material J at $2 per pound as the standard for the material in its Product Z. The

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A company has established 4 pounds of Material J at $2 per pound as the standard for the material in its Product Z. The company has just produced 1,300 units of this product, using 5,400 pounds of Material J that cost $9,880. The direct materials quantity variance is:

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