The following data pertains to the direct materials cost for the month of October: ...
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Accounting
The following data pertains to the direct materials cost for the month of October:
| Standard costs | 5,000 | units allowed at $20 each |
| Actual costs | 5,050 | units input at $19 each |
What is the direct materials efficiency variance?
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$950 favorable
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$950 unfavorable
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$1,000 favorable
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$1,000 unfavorable
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