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Materials cost per yard: standard, $1.91; actual, $2.05 Yards per unit: standard, 4.69 yards; actual, 4.94 yards Units of production: 9,500 The direct materials quantity

Materials cost per yard: standard, $1.91; actual, $2.05 Yards per unit: standard, 4.69 yards; actual, 4.94 yards Units of production: 9,500 The direct materials quantity variance is

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