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The per unit standards for direct materials are 2 gallons at $4 per gallon, Last month, 6832 gallons of direct materials that actually cost $25864
The per unit standards for direct materials are 2 gallons at $4 per gallon, Last month, 6832 gallons of direct materials that actually cost $25864 were used to produce 3660 units of product. The direct materials quantity variance for last month was $3416 unfavorable. $1464 favorable. $1952 favorable. $1952 unfavorable
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