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Copy of the following information about last month's production is found below Units produced: 3,958 Direct Materials Standards per unit: 2.8 pounds at 8.1 per

Copy of the following information about last month's production is found below

Units produced: 3,958

Direct Materials Standards per unit: 2.8 pounds at 8.1 per pound

Direct Materials purchased and used 11,782 pounds for $117,866

What is the amount in dollars of the direct materials usage (quantity) variance (do not include favorable or unfavorable)?

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