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Wolfe Manufacturing Companys standards are set at one gallon of liquid for each unit of production at a cost of $2.10 per gallon. Actual production

Wolfe Manufacturing Companys standards are set at one gallon of liquid for each unit of production at a cost of $2.10 per gallon. Actual production was 50,000 units using 45,000 gallons of liquid at a cost of $2.20 per gallon. Calculate the unfavorable direct material price variance.

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