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Sprague Company's standard materials cost per unit of output is $10 (2 kg x $5). During July, the company purchases and uses 3,200 kg of

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Sprague Company's standard materials cost per unit of output is $10 (2 kg x $5). During July, the company purchases and uses 3,200 kg of materials costing $16,544 in making 1,530 units of finished product. Calculate the material quantity variance

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