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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 @$8.80
Actual Costs
Direct materials 2,700 kilograms @ $8.10
The direct materials quantity variance is
a. $528 unfavorable
b. $528 favorable
c. $422 unfavorable
d. $422 favorable

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