The standard costs and actual costs for direct materials for the manufacture of 2,360 actual...

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The standard costs and actual costs for direct materials for the manufacture of 2,360 actual units of product are as follows: Standard Costs Direct materials 2,360 kilograms at $8.80 Actual Costs 2,500 kilograms at $8.00 Direct materials The direct materials quantity variance is Oa. $1,232 unfavorable Ob. $986 unfavorable Oc. $1,232 favorable Od. $986 favorable

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