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Mr. Sea manufacturers diving suits. During April 2020, the company produced 5,000 units and recorded the following direct materials standards and actual data Standards information Actual Information Direct Materials quantity 5 peace per units 525 peace per units Direct materials cost $ 0.18 per peace $ 0.20 per peace The direct materials cost variance is Select one: OS 100 Unfavorable O $ 550 Unfavorable OS 550 Favorable $ 525 Favorable @ $525 Unfavorable