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The standard materials cost to produce 1 unit of Product R is 8 pounds of material at a standard price of $61 per pound. In

The standard materials cost to produce 1 unit of Product R is 8 pounds of material at a standard price of $61 per pound. In manufacturing 5400 units, 40500 pounds of material were used at a cost of $63 per pound. What is the direct materials quantity variance?

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