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Garland Company uses a standard cost system. The standard for each finished unit of product allows for 3 pounds of plastic at $ 0 .

Garland Company uses a standard cost system. The standard for each finished unit of product allows for 3 pounds of plastic at $0.74 per pound. During December, Garland bought 4300 pounds of plastic at $0.79 per pound, and used 4100 pounds in the production of 1200 finished units of product. What is the direct materials purchase price variance for the month of December?

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