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Cultco Company Ltd has set the following direct material standards per unit of product: 2.5 kg @ $3.00 per kg; $7.50 per unit. During April,

Cultco Company Ltd has set the following direct material standards per unit of product:

2.5 kg @ $3.00 per kg;

$7.50 per unit.

During April, actual direct material purchased and used amounted to 8000 kg at a cost of $3.10 per kg.

Actual production amounted to 3000 units. Determine the total material variance.

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