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The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 5,600 gallons of direct materials that actually cost $21,200 were

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 5,600 gallons of direct materials

that actually cost $21,200 were used to produce 3,000 units of product. The direct materials quantity variance for last month was

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