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X operates a standard marginal costing system

Accounting

X operates a standard marginal costing system. The following budgeted and standard cost information is available: Standard production direct material price per unit OR 3.7 ,Standard usage 680 Kgs .Actual production direct material usage 700 kg & material price per unit is OR 3.6 The direct material cost variance is:

a. OR 4 Adverse

b. OR 1 Adverse

c. OR 1 Favourable

d. OR 4

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