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A suit company has the following standards to make one suit: Standard Quantity Standard Price Direct materials 4 yards per unit $9.50 per yard Direct

A suit company has the following standards to make one suit: Standard Quantity Standard Price Direct materials 4 yards per unit $9.50 per yard Direct labor 2 hours per unit $12.00 per hour The company used 13,000 yards of material in order to make 3,000 suits in April. The direct materials quantity variance is

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