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D Corp install a single roof for residential house. The standard cost for a Type X house is 1,250 (based on 1,000 units at

  

D Corp install a single roof for residential house. The standard cost for a Type X house is 1,250 (based on 1,000 units at 1.25 per unit). During April 2020, the company installed roofs of 20 Type X house, using 22,000 units of material at a cost of 1.2 per unit and total cost of 26,400. What is the material price variance?

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