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The Elm Institute makes portable tents for hikers. Their tents have a standard materials usage of 4 yards of cloth per tent at $7.00 per yard. During the month, 2,400 yards of cloth were purchased at $7.30 per yard. Production for the month produced 550 tents and used 2,100 yards of cloth. Please compute the materials price variance.
A. $630 unfavorable
B. $14,700 favorable
C. $17,520 unfavorable
D. $720 unfavorable
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