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The standard costs and actual costs for direct materials for the manufacture of 2,750 actual units of product are as follows: Standard Costs Direct materials

The standard costs and actual costs for direct materials for the manufacture of 2,750 actual units of product are as follows: Standard Costs Direct materials 2,750 kilograms @$8.60 Actual Costs Direct materials 2,800 kilograms @ $8.00 The direct materials quantity variance is a. $430 favorable b. $430 unfavorable c. $344 favorable d. $344 unfavorable

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