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The following data corresponds to the cost of direct materials for the month of October: Standard costs. 5,000 units allowed at $20 each Actual Costs

The following data corresponds to the cost of direct materials for the month of October:

Standard costs. 5,000 units allowed at $20 each
Actual Costs . Input of 5,050 units at $19 each

What is the direct materials efficiency variance (quantity)?

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