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Cost Accounting Essay Preview: Cost Accounting Report this essay Part 2:Direct materials price: $88,400/5200= $17.00 Price variance: ($17-$18) x 5,200= $5,200 Favorable Efficiency variance: (4700-3200) x 18= $27,000 UnfavorableOne of the factors that could affect the variances is the quality of titanium. If the quality of the titanium purchased online is.