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The following data relate to product no. 89 of Mansion Corporation: Direct material standard: 4 square feet at $2.70 per square foot Direct material purchased:

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The following data relate to product no. 89 of Mansion Corporation: Direct material standard: 4 square feet at $2.70 per square foot Direct material purchased: 34,000 square feet at $2.90 per square foot Direct material consumed: 32,900 square feet Manufacturing activity: 8,100 units completed Use the information to calculate the following variances. The direct-material quantity variance is

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