Required information

Exercise $14-27($Algo$)$ Direct Materials Price and Usage Variances $[$LO $14-3]$

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DES Company manufactures folding chairs. Direct materials include hard plastic for the seat and back and metal beams for the legs. The standard cost sheet for a single chair includes the following direct materials information:

$\backslash$table$[[$Material$,$Quantity,Cost per Unit,Total cost$],[$Hard plastic,$2$ sheets,$$3\mathrm{.}05$ per sheet,$$6\mathrm{.}10$