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

The following data pertains to the direct materials cost for the month of October: Standard costs . 5,000 units allowed at $20 each Actual costs . 5,050 units input at $19 each What is the direct materials efficiency (quantity) variance? a. $950 favorable b. $950 unfavorable c. $1,000 favorable d. $1,000 unfavorable e. $50 unfavorable

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