Dog's Best Friend manufactures dog food. During the month, it manufactured 3,000 bags of kibble, using 0.25 hour of direct labor per bag at a rate of $9.00 per hour. The materials and labor standards for manufacturing the bags of kibble are:
The company actually used 3,300 pounds of beef at a price of $1.10 per pound. It also purchased 3,000 bags at a price of $0.15 per bag.

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