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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.90; actual, $2.05 Yards per unit: standard, 4.65 yards; actual,

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.90; actual, $2.05 Yards per unit: standard, 4.65 yards; actual, 5.24 yards Units of production: 9,000 The direct materials price variance is

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