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The standard costs and actual costs for direct materials for the manufacture of 2,640 actual units of product are as follows: Standard Costs Direct materials

The standard costs and actual costs for direct materials for the manufacture of 2,640 actual units of product are as follows:

Standard Costs
Direct materials 2,640 kilograms at $8.60
Actual Costs
Direct materials 2,700 kilograms at $8.10

The direct materials quantity variance is

a.$516 unfavorable

b.$413 favorable

c.$516 favorable

d.$413 unfavorable

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