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Aho Industries manufactures specialized office products. Materials standards for one of its products, Office XY, is 2 pounds of materials per unit at a price

Aho Industries manufactures specialized office products. Materials standards for one of its products, Office XY, is 2 pounds of materials per unit at a price of $3.50 per pound. During the current period, Aho purchased 5,500 pounds of material at $18,700 and used all of the material to produce 2,200 units of Office XY.

Ahos materials quantity variance is:

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