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The standard price of material per kg is $ 20, standard usage (SQ) per unit of production is 5 kg. Actual usage (AQ) of production

The standard price of material per kg is $ 20, standard usage (SQ) per unit of production is 5 kg. Actual usage (AQ) of production 100 units is 520 kgs, all of which were purchased at the rate of $ 22 per kg. Material cost variance is?

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