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A company that manufactures baseballs uses standard costing to value its inventory. The company planned for a customer order of 1,000 baseballs by budgeting a

A company that manufactures baseballs uses standard costing to value its inventory. The company planned for a customer order of 1,000 baseballs by budgeting a standard direct materials price for fabric of $1.00 per square foot and direct materials quantity of 1 square foot of fabric per baseball. Actual costs for the baseball fabric for the year came in at $1.50 per square foot and actual fabric usage was 0.5 square feet per baseball. What is the total variance from budget to actual for fabric used in the order?  . 


$250 unfavorable 


b. $250 favorable 


 c. $750 favorable  


d. $750 unfavorable

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