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Kirkland Company produces a product requiring 21.2 pounds of material costing $5.70 per pound. During December, the company purchased 3,300 pounds of material for $20,800

Kirkland Company produces a product requiring 21.2 pounds of material costing $5.70 per pound. During December, the company purchased 3,300 pounds of material for $20,800 and used the material to produce 180 products. What was the materials price variance for December?

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