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The standard materials cost to produce 1 unit of Product R is 5 pounds of material at a standard price of $60 per pound.

The standard materials cost to produce 1 unit of Product R is 5 pounds of material at a standard price of $60 per pound. In manufacturing 8.300 units, 39,900 pounds of material were used at a cost of $61 per pound. What is the direct materials quantity variance? Multiple Choice O $39,900 favorable. $96,000 unfavorable. O $39,900 unfavorable.

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