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The standard costs and actual cost for direct materials for the manufacture of 2,500 actual units of produce are as follows: Standard Costs Direct materials

The standard costs and actual cost for direct materials for the manufacture of 2,500 actual units of produce are as follows:

Standard Costs

Direct materials (per compled unit) 1.04 kilograms at $8.75

Actual Costs

Direct materials 2,500 kilograms at $8

The amount of the direct materials quanitiy variance is:

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