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Sunland Company planned to use 1 yard of material per unit budgeted at $80 a yard. However, the material actually cost $78 per yard. The

Sunland Company planned to use 1 yard of material per unit budgeted at $80 a yard. However, the material actually cost $78 per yard. The company actually made 3900 units, although it had planned to make only 3300 units. Total yards used for production were 4010. What is the total materials variance? $780 U $8020 F $8800 U $48000 U

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