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Exeter has a materials standard of 1 pound per unit of output. Each pound has a standard price of $26 per pound. During July, Exeter paid $142,000 for 5.030 pounds, which it used to produce 4.790 units. What is the direct materials price variance? Multiple Choice $17,460 untovorable $27,780 unfavorable $10,320 favorabie $11,220 untavorabie