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The standard costs and actual costs for direct materials for the manufacture of 2,200 actual units of product are as follows: Standard Costs Direct materials

The standard costs and actual costs for direct materials for the manufacture of 2,200 actual units of product are as follows:

Standard Costs
Direct materials 2,200 kilograms @$8.60
Actual Costs
Direct materials 2,300 kilograms @ $8.10

The direct materials quantity variance is

a.$860 unfavorable

b.$688 unfavorable

c.$688 favorable

d.$860 favorable

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