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Washington WaterWorks manufactures snorkel gear. During the past month, Washington purchased 4,140 pounds of plastic to use in its dive masks, at a cost of

Washington WaterWorks manufactures snorkel gear. During the past month, Washington purchased 4,140 pounds of plastic to use in its dive masks, at a cost of $6,784. The standard price for the plastic is $1.576 per pound. The company actually used 3,970 pounds of the plastic to produce 19,400 dive masks. Calculate Washingtons direct materials price variance for the month. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

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