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The standard direct material cost per unit for a product is calculated as follows: 10.5 litres at $2.50 per litre Last month the actual price paid for 12,000 litres of material used was 4% above standard and the direct material usage variance was $1,815 favourable. No stocks of material are held. What was the adverse direct material price variance for last month? A. $1,212 B. $1,000 C. $1,260 D. $1,200 |