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Swifty has a standard of 1.5 pounds of materials per unit, at $8 per pound. In producing 2600 units, 5 wifty used 4000 pounds of

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Swifty has a standard of 1.5 pounds of materials per unit, at $8 per pound. In producing 2600 units, 5 wifty used 4000 pounds of materials at a total cost of $31335. Swifty's materials quantity variance is $135F$1400U$665U.$800U

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