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A company's standard cost per unit of material is $5, and the standard quantity allowed for actual production is 2,000 units. During the period, 2,100

A company's standard cost per unit of material is $5, and the standard quantity allowed for actual production is 2,000 units. During the period, 2,100 units were produced, and 10,000 pounds of material were used at an actual cost of $4.80 per pound. Calculate the material usage variance.

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