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The following data relate to direct materials costs for February:
Materials cost per yard: standard, $2.00; actual, $2.10
Yards per unit: standard, 4.5 yards; actual, 4.75 yards
Units of production: 9,500
-The direct materials quantity variance is
SWOT Analysis
A strategic planning tool used to identify Strengths, Weaknesses, Opportunities, and Threats related to business competition or project planning.
Weaknesses
Attributes or areas that require improvement to reach desired goals or to maintain competitiveness.
Strategy
A high-level plan or set of actions designed to achieve long-term or overall goals under conditions of uncertainty.
Opportunities
Circumstances or situations that present potential for growth, development, or success.
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