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Sheffield Corp.has a materials price standard of $2.00 per pound. Six thousand pounds of materials were purchased at $2.20 a pound. The actual quantity of

Sheffield Corp.has a materials price standard of $2.00 per pound. Six thousand pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 6900 pounds, although the standard quantity allowed for the output was 5800 pounds. Sheffield Corp.'s materials quantity variance is

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