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A company developed the following per-unit standards for its product: 4 gallons of...

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Accounting

A company developed the following per-unit standards for its product: 4 gallons of direct materials at $11 per gallon. Last month, 4000 gallons of direct materials were purchased for $42400. The direct materials price variance for last month was
$1600 favorable.
$42400 favorable.
$1800 unfavorable.
$400 favorable.
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