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Sheffield Corp, planned to use 1 yard of material per unit budgeted at $86 a yard. However, the material actually cost $84 per yard. The

Sheffield Corp, planned to use 1 yard of material per unit budgeted at $86 a yard. However, the material actually cost $84 per yard. The company actually made 4300 units, although it had planned to make only 3700 units. Total yards used for production were 4420 . What is the total materials variance? $8840F$51600U$1480U$10320U

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