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Direct Materials(measured in pounds) Standard price per unit of direct material $40 Actual price per unit of direct material $43 Standard inputs per unit of

Direct Materials(measured in pounds)

Standard price per unit of direct material $40

Actual price per unit of direct material $43

Standard inputs per unit of output 3 pounds

Actual units of direct material 9,000 pounds

Actual units of output 3,000 units

What is the direct material price variance?

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