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Content Area The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.94; actual, $2.03 Yards per unit: standard, 4.73

Content Area The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.94; actual, $2.03 Yards per unit: standard, 4.73 yards; actual, 4.92 yards Units of production: 9,300 The direct materials quantity variance is

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