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Direct material standard: 3 square feet at $2.80 per square foot Direct material purchased: 31,000 square feet at $2.90 per square foot Direct material consumed:

Direct material standard: 3 square feet at $2.80 per square foot Direct material purchased: 31,000 square feet at $2.90 per square foot Direct material consumed: 30,000 square feet Manufacturing activity: 9,800 units completed Use the information to calculate the following variances. The direct-material price variance is:

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