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Cooper Company has a direct materials standard of 2 gallons of input at a cost of $ 1 2 . 0 0 per gallon. During

Cooper Company has a direct materials standard of 2 gallons of input at a cost of $12.00 per gallon. During July, Cooper Company purchased and used 6,700 gallons, paying $47,500. The direct materials quantity variance was $2,400 unfavorable. How many units were produced?

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