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105. If the actual average wage rate is $4.50 per direct labor hour, but the standard wage rate is $4.70 per direct labor hour, The

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105. If the actual average wage rate is $4.50 per direct labor hour, but the standard wage rate is $4.70 per direct labor hour, The direct labor efficiency variance will be favorable. The direct labor efficiency variance will be unfavorable. The direct labor rate variance will be favorable. The direct labor rate variance will be unfavorable. 91.0.59

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