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The following data relate to product no .89 of Des Moines corporation Direct material :3 square feet at $2.50 per square foot Direct material :30,000

The following data relate to product no .89 of Des Moines corporation

Direct material :3 square feet at $2.50 per square foot

Direct material :30,000 square feet at $2.60 per square foot

Direct material :29,200 square feet

Manufacturing activity :9,600units complete

The direct - material price variance is :

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