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Dhofar University Company manufactured 30,000 units during the year 2017 by consuming 66,000 kg of raw material which was purchased at Rs. 2 per kg.

Dhofar University
Company manufactured 30,000 units during the year 2017 by consuming 66,000 kg of raw material which was purchased at Rs. 2 per kg. The engineering section of the company had estimated 2 kg of raw material for a unit output. The standard price of the raw material was fixed forks. 3.00 per kg. Calculate material variances

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