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Aho Industries manufactures specialized office products. Materials standards for one of its products, Office XY, is...

Aho Industries manufactures specialized office products. Materials standards for one of its products, Office XY, is 2 pounds of materials per unit at a price of $3.50 per pound. During the current period, Aho purchased 5,500 pounds of material at $18,700 and used all of the material to produce 2,200 units of Office XY.

Aho’s materials quantity variance is:

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