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Smitten Company manufactures Product A using a single raw material. Smitten used 6 , 5 0 0 units of raw material to manufacture 6 ,

Smitten Company manufactures Product A using a single raw material. Smitten used 6,500 units of raw material to manufacture 6,000 units of Product A. The standard price of the raw material is $7 and the standard quantity of raw material for the actual output is 7,300 units. What is the entry to record the issuance and usage of materials?

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