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Sheffield has a standard of 1.5 pounds of materials per unit, at $6 per pound. In producing 2700 units, Sheffield used 4300 pounds of materials

Sheffield has a standard of 1.5 pounds of materials per unit, at $6 per pound. In producing 2700 units, Sheffield used 4300 pounds of materials at a total cost of $25155. Sheffield's materials quantity variance is

$855 F.

$645 U.

$1500 U.

$2625 U.

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