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Swifty has a standard of 1.2 pounds of materials per unit, at $4 per pound. In producing 3000 units, Swifty used 3700 pounds of materials

Swifty has a standard of 1.2 pounds of materials per unit, at $4 per pound. In producing 3000 units, Swifty used 3700 pounds of materials at a total cost of $14510. Swifty's total material variance is $400U$110U$240F$290U

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