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Ch. 10 - Starbucks prepares coffee beverages for its customers. To assist in the evaluation of stores, managers and partners, Starbucks has established the following standards for a basic cup of coffee. Standard quantity per unit of output 1 oz. Standard price $1.00 per oz Starbucks has also prepared a report for actual materials purchased and used in production: Actual materials purchased 16,000 oz Actual cost of materials purchased $14,400 Actual output 15,000 cups What is the materials price variance for the month