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A Company Developed the Following Per Unit Materials Standards for Its

Question 128

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A company developed the following per unit materials standards for its product: 3 pounds of direct materials at $4 per pound. If 12,000 units of product were produced last month and 37,500 pounds of direct materials were used, the direct materials quantity variance was


A) $3,600 favorable.
B) $6,000 unfavorable.
C) $3,600 unfavorable.
D) $6,000 favorable.

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