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Question - The following data relate to product no. 89 of Peter Corporation:
Direct material standard: 3 square feet at P2.50 per square foot
Direct material purchases: 30,000 square feet at P2.60 per square foot
Direct material consumed: 29,200 square feet
Manufacturing activity, product no. 89: 9,600 units completed
Required - Find the direct-material price variance?
A. P2,880U
B. P2,920F.
C. P2,920U.
D. P3,000U.
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