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The per-unit standards for direct materials are 2 pounds at $7 per pound. Last month, 11400 pounds of direct materials that actually cost $77800 were

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The per-unit standards for direct materials are 2 pounds at $7 per pound. Last month, 11400 pounds of direct materials that actually cost $77800 were used to produce 6100 units of product. The direct materials quantity variance for last month was $5600 unfavorable. $7600 unfavorable. $5600 favorable. $2000 favorable

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