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Number of units sold Actual 1000 Static Budget 1500 Direct Material units per unit of production Total Direct Materials Used 3 3700 4500 Price per

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Number of units sold Actual 1000 Static Budget 1500 Direct Material units per unit of production Total Direct Materials Used 3 3700 4500 Price per unit $20 $24 Cost of direct materials used $74,000 $108,000 The Sales-Volume Variance equals $36000 F 0 $34000 F $19200 U O $2000 F

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