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The following data relate to direct materials costs for February: Materials cost per yard: standard,...

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Accounting

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.94; actual, $2.05 Standard yards per unit: standard, 4.68 yards; actual, 5.27 yards Units of production: 9,300 Calculate the direct materials quantity variance.

a.$11,248.35 unfavorable

b.$10,644.78 favorable

c.$10,644.78 unfavorable

d.$11,248.35 favorable

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