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Question - The company manufactures a single product that requires two units of direct material per finished unit. The 35,000 units of direct material in inventory were purchased in November for $105,000. (Assume no beginning inventory). In November, the company produced 12,000 finished units. At the 12,000 finished production level, the standard cost for direct material totaled $60,000. Also the unfavorable quantity variance was $2,500.

Compute the actual units of direct material used in November.

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