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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 Standard

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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 Standard Costs 2,800 kilograms at $8.80 Actual Costs Direct materials 2,900 kilograms at $8.40 The direct materials quantity variance is Oa. $704 unfavorable Ob. $880 favorable Oc. $704 favorable Od. $880 unfavorable

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