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What is the direct materials efficiency variance

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Reference no: EM13340325

The following data pertains to the direct materials cost for the month of October:

Standard costs . 5,000 units allowed at $20 each
Actual costs . 5,050 units input at $19 each

What is the direct materials efficiency (quantity) variance?

a. $950 favorable
b. $950 unfavorable
c. $1,000 favorable

Reference no: EM13340325

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