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A manufacturing company that produces trivets has established the following standards for the current year:
During April, the company purchased 10,000 pounds of material for $33,000 and used 9,400 pounds to produce 4,500 trivets. Four thousand trivets were sold during April. What amount should be reported as the materials' quantity (usage) variance? A. $1,200 unfavorable. B. $1,320 unfavorable. C. $3,000 unfavorable. D. $4,200 unfavorable. |
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