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The following data for the Popular Company pertain to the produc?tion of 2,000 clay pigeons during July: Standard variable-overhead cost was $6.00 per pound of clay.
Total actual variable-overhead cost was $18,200.
Standard variable-overhead cost allowed for units produced was $20,000.
Variable overhead-efficiency variance was $740 unfavorable.
_____ is standard direct-material amount per clay pigeon.
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