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The standard costs and actual costs for direct materials for the manufacture of 2,800 actual units of product are as follows: Direct materials Direct

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The standard costs and actual costs for direct materials for the manufacture of 2,800 actual units of product are as follows: Direct materials Direct materials Standard Costs 1,040 kilograms at $8.54 Actual Costs 2,800 kilograms at $8.20 The direct materials price variance is Oa. $952 unfavorable Ob. $354 favorable Oc. $952 favorable Od. $354 unfavorable

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