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The following materials standards have been established for a particular product:
Standard quantity per unit of output 8.5 grams
Standard price $19.15 per gram
The following data pertain to operations concerning the product for the last month:
Actual materials purchased- 7,500 grams
Actual cost of materials purchased- $141,375
Actual materials used in production- 7,100 grams
Actual output- 700 units
Problem 1: What were the materials variances for the month?
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