Question: The per-unit standards for direct materials are 2.5 pounds at $5.17 per pound. Last month, 3,700 pounds of direct materials that actually cost $21,600 were

The per-unit standards for direct materials are 2.5 pounds at $5.17 per pound. Last month, 3,700 pounds of direct materials that actually cost $21,600 were used to produce 1,400 units of product. What was the direct materials quantity variance for last month? Enter a favorable variance as a positive number or an unfavorable variance as a negative number.

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