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Sheridan Creations purchased 8500 feet of copper tubing at a price of $2.30 per foot and used 8200 feet during the period. The standard quantity

Sheridan Creations purchased 8500 feet of copper tubing at a price of $2.30 per foot and used 8200 feet during the period. The standard quantity allowed for the units produced is 8000 and the standard price of the copper tubing is $2.60 per foot. What is Sheridan Creations direct materials quantity variance for the period?

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