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A dress company has the following standard to make onedress:

 standard qty   standard price

direct mtl 3 yds per unit   $7.50 per yard

direct lbr 1.5 hr per unit   $8.00 per hour

The company used 8,000 yards of material in order to make $2,500 dress in April. The company purchased 8,200 yards $7.75/yard how much is the direct material quantity variance?

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