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Problem - Sunny Corporation has collected the following data for one of its products:
Direct materials standard (3 pounds per unit @ $0.47/lb.) $1.41 per finished good
Actual direct materials purchased 39,000 pounds
Actual Direct Materials Used (AQU) 30,000 pounds
Actual Price (AP) paid per pound $0.60
Required - How much is the direct materials price variance?
please see attached project
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