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A dress company has the following standards to make one dress: Standard Quality Standard Price Direct materials 3 yards per unit $6.50 per yard Direct

A dress company has the following standards to make one dress:

Standard Quality Standard Price
Direct materials 3 yards per unit $6.50 per yard
Direct labor 1.5 hours per unitM $8.00 per hour

The company used 8,000 yards of material in order to make 2,500 dresses in April. The direct materials quantity variance is

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