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Madzinga's Draperies performed a variance analysis at the beginning of year 2020. A curtain required the following:
Direct materials standard 1 square yards at $1.5 per square yard
Direct manufacturing labor standard 0.5 hours at $16 per hour
During 2019, the company made 425,000 curtains and used 510,000 square yards of fabric costing $714,000.
Required :
Question a. Compute the direct materials cost variance for 2019.
Question b. Compute the direct materials efficiency variance for the quarter.
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