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Cooper Company Has a Direct Material Standard of 2 Gallons

Question 91

Multiple Choice

Cooper Company has a direct material standard of 2 gallons of input at a cost of $7.50 per gallon. During July, Cooper Company purchased and used 13,000 gallons, paying $93,200. The direct materials quantity variance was $1,500 unfavorable. How many units were produced?


A) 13,000 units
B) 6,600 units
C) 6,214 units
D) 6,400 units

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